This tutorial is only intended for Windows 8 developer preview and will be updated for Windows 8 beta, RTM, etc.
Windows 8 still has a hidden admin account that you have to enable via command prompt:
1. Restore the classic start menu
2. Open a command prompt as administrator
3. Enter the command net user administrator /active:yes
4. Click on Start and then on the Shutdown arrow, click on Switch User
5. Now, drag the Windows 8 Start screen (click on
screen and drag) to the top of the screen and you will see the activated
Windows 8 accounts. The administrator account will appear there.
The real administrator account is hidden intentionally and should not
be used for developing – it should be used for maintenance purposes
that require full elevated rights in Windows 8.
Basically activating the hidden admin accounts works exactly like it did in Windows 7.
If you’re still having problems performing an administrative task,
you should run sfc.exe or check that something else is not blocking the
access (firewalls, other processes, etc.)