Depends on the security of the resource you are trying to access, if its a file share and the share permissions are set for local users/authenticated users etc.. then you would need a local account on that machine, Alternatively if its a wide open share ie. the everyone object is the security tab of the file share and everyone has full access you shouldn't need a user account.
I am not talking about adding a general user (control panel -> Users).
I am talking about network authentication and profiles :)
Theres no duality in windows between the two unless you use Active Directory ,all you have is local windows accounts, unless your referring to FTP or some over network protocol