There are two schools of thought with this:
- The account is a "regular" account and you access things directly through
- The account exists for the sole purpose of doing administration
In the former, you just create an account that is "you". This is a strategy that you see with OS X and Ubuntu; the account is just a regular user account that happens to have the ability to change system settings. There are no special things to consider, just that you use sudo when invoking command line entries that are intended to change the system. In GUI-land, you will be prompted to enter a password to confirm that there is indeed a human being at the end of the keyboard, and not a malicious script or program, requesting the change.
In the later, the account is very specific to this role and you should only use it for those purposes. If you set up this kind of account, then you will want to make it uniform. If you have some kind of Single-Sign-On setup (SSO) then you should look at what that schema considers to be the "local administrator". For instance, if I join Ubuntu machines to a Windows domain and I want to have this kind of administrative account, I'll create a "localadmin" account with the name "Local Administrator", and then map the account as closely as possible to what the Windows domain controller considers to be "Local Administrator" on the machine. If you're using something like Kerberos, you might want to look at creating a Kerberos account that, when mapped locally, has membership in the adm group, and grant the adm group access to system resources via sudo. This creates a single "admin" account for all machines and provides additional isolation.