In an article by P. C. Brewer and F. A. Kennedy (“Putting Accountants on a ‘Lean Diet,’ ” Strategic Finance, February 2013, pp. 27–34, accessible at http://sfmagazine.com/wp-content/uploads/sfarchive/2013/02/ Putting-Accountants-on-a-Lean-Diet.pdf), the authors provide a framework (or “road map”) that management accountants can use to apply lean principles to the accounting function. After reading this article, discuss the broad steps that were used to implement lean and improve the efficiency of the accounting function at Candler Industrial Products (CIP), a fictional name for an actual manufacturing company located in Reading, Pennsylvania (USA). Figure 3 in the article (“Lean Transformation: Putting It All Together”) can be used to organize your response.