why do you need the account first?
Is it because you want to do something with the account in the process before the user logs in the first time?
In that case, you don't want an account. NEVER (yes I'm firm on this) use the account entity in your process. ALWAYS use a person/teammember/customer/... entity capturing the data of the person involved and use a 1-1 association between that process entity and the account.
In the scenario where SSO is involved, you can add the person to the app, use that in the process pages and logic. When the user logs in the first time, create the account and match and associate it with the person object. This matching can be using a specific key, most likely their email address.
if my guess is wrong: above advice is for free for another time. And please provide a bit more background what your scenario is. Creating an account manually upfront is possible, question is how to match. but then the reason to do so is valuable to know