An Administrator account is someone or something that can perform a change on an object. If you are enacting change on a user, group, computer, organizational unit, or any object on a domain, you need an administrative account.
Dive into Tiers
There are different levels of administrator access. Administrators have different accounts based on the resources they access.
Microsoft calls this administrative separation “Tiers.” Full documentation on Microsoft tiers requires a bit of in-depth reading.
There Are Three Tiers For Administrators; Tier 0, Tier 1, and Tier 2
Tier 0 is the highest level and includes administrative accounts and groups, domain controllers, and domains that have direct or indirect administrative control of the AD forest. Tier 0 administrators can manage and control assets in all tiers but only log in interactively to Tier 0 assets. I.e. a domain administrator should never interactively log in to a Tier 2 asset.
Who are the Tier 0 (Zero) Admins?
The smallest circle of administrators on a domain, these accounts are the most vital in an organization. They contain the permissions required to view all the user passwords.
Guard these accounts with a sense of shear ferocity
Tier 1 is for domain member servers and applications. Accounts that control these assets have access to sensitive business data. Tier 1 administrators can access Tier 1 or Tier 0 assets (network logon) but can only manage Tier 1 or Tier 2 assets. Tier 1 administrators can only log on interactively to Tier 1 assets.
Tier 2 is for end-user devices. For example, helpdesk staff would be part of this tier. Tier 2 administrators can access all tier assets (network logon) as necessary but can only manage Tier 2 assets. Tier 2 admins can log in interactively to Tier 2 assets.