From JIRA 4.4.x ownwards, jira-system administrators can manager other users filters.
For working on other users dashboards, you may need to use the su plugin.
Please find the details here, https://marketplace.atlassian.com/plugins/com.dolby.atlassian.jira.jirasu;jsessionid=w02cz1tjfmu21qwiayzqsmwg9
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