MITRE ATT&CK

Adversaries may obtain and abuse credentials of a local account as a means of gaining Initial Access, Persistence, Privilege Escalation, or Defense Evasion. Local accounts are those configured by an organization for use by users, remote support, services, or for administration on a single system or service.

Local Accounts may also be abused to elevate privileges and harvest credentials through OS Credential Dumping. Password reuse may allow the abuse of local accounts across a set of machines on a network for the purposes of Privilege Escalation and Lateral Movement.