By default the administrator and guest account are disabled for security reasons.
re-reading your comments/
Disabling UAC or working as administrator is no option for me, since the software will run on our customers PCs in critical environments.<< will these customers all be using Vista business?
Otherwise I'm not sure this is possible.
you may need to create a global group policy for it.
To open the computer management
Click on Start open Control Panel.
Click on the System and Maintenance link.
If you're viewing the Classic View you won't see this link.
Simply double-click on the Administrative Tools icon.
In the System and Maintenance window, click on the Administrative Tools link near the bottom of the window.
In the Administrative Tools window, double-click on the Computer Management icon.
or
Rightclick My Computer then Manage<< this is the same in XP/
Look here for more on that
http://www.windows4beginners.com/computer-management-tools/If your interested the run cmd> gpedit.msc in xp
it's now secpol.msc but only available in Vista Business and Ultimate I believe not in Vista Home.
as a ref use this to access the Group Policy Object Editor for the Local Computer Policy.
http://thinkabdul.com/2007/03/11/tip-how-to-enable-network-file-sharing-between-windows-vista-and-mac-os-x-or-linux/