Administrative accounts are special user accounts in computer systems that have elevated privileges. These accounts allow users to perform tasks such as installing software, changing system settings, and managing other user accounts. They are essential for system administrators to maintain and secure the system effectively. Typically, administrative accounts are used in environments like Windows, Linux, or macOS operating systems. It is important to manage these accounts carefully, as unauthorized access can lead to security vulnerabilities. Best practices include using strong passwords and limiting the number of users with administrative access to reduce risks.