Many Linux machines will operate as stand alone boxes, with only a single user (you!) and no connection to the outside world. In a situation like that it seems strange to be thinking about user accounts and system administrator duties it's just a PC for goodness sake!
However, you should try not to think in this way. Whether you are on a single user private PC at home or on a 200-user fully Internet connected service machine in a large institution, if you have a root account on the machine you should always treat it with respect; you should consider yourself to be in the role of a caretaker rather than a god. When you work on the machine it should be with two separate hats, one labeled ordinary user which you should use for all your ordinary day to day work and for as many of the system administrator functions as can be done without a system privileged account, and another hat labeled caretaker which you only wear when absolutely necessary and for as short a period of time as is required to perform your task. I cannot emphasize enough that if you have a root account on a machine, especially one where other users are involved, then yours is a position of trust and responsibility. A position not to be taken lightly, and certainly not one to be taken with any malicious intent.