He also established a network of partnerships in Europe, the Middle East and the United States.
Mr. Berardino is chief of Andersen Worldwide, the international network of partnerships that includes Arthur Andersen, the United States partnership.
Enron, it said, used the network of partnerships run by Mr. Fastow to conceal the company's true financial condition from shareholders.
Uchaguzi has established a network of partnerships with grassroots organizations so that, anticipating trouble, it can send them warnings to prevent any escalation.
Even so, the full extent of El Paso's network of partnerships, of the bankers' role in them and of the company's reliance on them for its profits has not until now been clear.
Ms. Taylor said that Andersen Consulting, as Accenture was known before the breakup, was a network of partnerships, corporations and other business structures, all of which were folded into Accenture when it was born in Bermuda 18 months ago.
Some, including J. Clifford Baxter, who was a vice chairman, left after it became known within the company that they were troubled by the network of partnerships that concealed a flood of red ink on Enron's balance sheet.
Prior to the grant of degree-awarding powers, students at Regent's College received degrees and certificates from a network of partnerships with other accredited institutions, including the University of Wales, the Open University and the Chartered Management Institute.
Documents filed with the Securities and Exchange Commission on Friday show that the Rigas family went to even greater lengths than initially understood to create a complex network of partnerships under its control.
The United States Embassy in Paris has formed a network of partnerships with local governments, advocacy groups, entrepreneurs, students and cultural leaders in the troubled immigrant enclaves outside France's major cities.
Lawmakers have been asking whether Wall Street analysts recommended Enron's stock because they knew that the company's complex network of partnerships had been created primarily to hide debt and understood that a steep decline in the stock price would imperil the arrangement.
