We all know that while creating a virtual machine in Microsoft Azure (whether in classic or resource manager portal), it won’t allow to create an administrative user account named as ‘administrator’ at the time of provisioning. Not that its a good practice anyway and security pro’s have been advising to not create it from a long time. However some old legacy applications might not work if it does not exist. So once the virtual machine is provisioned, you can go ahead and create it fine using local users and groups console (or you can use shortcut lusrmgr.msc).