well you need to define clearly what level of user account your really talking about.if you are looking for parallels of AD, then you should already know that AD is actually a mishmash of pre-existing protocols, each of which MS kindly broke just enough to make them incompatible with anything else. in terms of the directory itself, then that's the ldap protocol, of which openldap would be the firs port of call in linux. then the other side of the coin is that whole domain membership stuff, the domain controllers etc... that is handled by Samba, which is also responsible for handling windows shares and such. there are many many docs about using samba and a PDC through google etc...
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