It really depends on the situation. Does the owner of the account work for multiple units within the organization, How many users are you talking about, 10, 1000, 100000? Most users that are in a single department are assigned a single signin and are given the priveleges for all of the various things they need access to. However this is not alwyas possible as automatically syncing passwords across differing platforms can can headaches so sometimes its easier to assign a different usernames for different things.