Benutzerkonten = User accounts
Users Accounts = nusrmgr.cpl
Try this...
Start | Run | Type: nusrmgr.cpl | OK
Does that open Users Accounts?
Is the icon missing from the Control Panel? If so...
Open the Registry Editor and navigate to...
HKEY_CURRENT_USER\Control Panel\don't load
Is nusrmgr.cpl listed in the right hand pane?
If so...
Right click on: nusrmgr.cpl and Delete