Problem: The hyperlink that is displayed when creating a new incident is only displayed when administrator's are logged in other user don't have this option displayed.
Solution: The link would only show if the person who has logged in has the create user permissions. If they select a user then the hyperlink will display to allow them to modify the selected user. Providing they have have access to modify user details and the show link option has been configured.
If you want to add the create permission this can be found in the privileges in administration under system-non process related objects-user and the create permission is the permissions that needs to be added.