Default values in Account creation page

Hello.

I'm new to CRM and this forum too.

I need some guidance. I have to set default values in account creation page. For this, I thought to use DO_INIT_CONTEXT method. And, when I searched this forum, I see a lot of threads about BADI CRM_BP_UIU_DEFAULTS.

Can someone explain if there is any difference if we implement that using DO_INIT_CONTEXT method?

Thanks to all!