Location For this is Control Panel --> User Accounts and Family Safety --> User Accounts. Here we control the number of users that operating a system.For add or remove user or change there properties , change password etc.
By this process we will find the User Account shortcut in our simple right click of mouse or in the context menu.Before doing so you should make a back of your registry.
Also see: Process to back up the Windows registryNow, Open your notepad or any other text editor and enter the following Information:-
Windows Registry Editor Version 5.00
[HKEY_CLASSES_ROOT\Directory\Background\shell\User Accounts\command]@="Control userpasswords"
Please make sure that the first line (the one starting with "Windows Registry Editor..." appears in the text file
Now save the notepad file anywhere on your computer and give it a .reg extension.(suppose xxx.reg).Now you need to install that registry file to Windows registry..
Also See: How to insert a registry file to Windows Registry
After installing the registry Now reboot your computer and Enjoy the change.
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