Best Design Practice?

I'm building a database that has maybe four unique tables Student,
Advertiser, Employee, maybe Account. Three of the four table (Student,
Advertiser, Employee) have something in common in which they all contain
fields such as emailAddress, password, role, isAccountActive, etc. which
allow them to access their respected data. However, is it best practice to
build a fourth table which contain Account information or should I just
include that information in their respected tables?

My thinking is that if you have a fourth table such as Account then you can
manage all accounts (Student, Advertiser, Employee) from one table, but as
the database gets more in-depth you have to build more and more complex
stored procedure to do simply task such as update, delete, select, etc.