Ethereum (for comparison purposes only), uses the address of the creator, the nonce, which is keccak (does EOS use this type of hashing?) hashed with the senders address(roughly- see related question for ethereum. Is this any different for EOS, how does EOS generate its smart contract addreses?
EOSIO uses human-readable account names as blockchain identifiers, not hashed address.
Account names are chosen by the creator of each respective account, and it needs to have at most 12 characters (a-z, 1-5, or .). Internally, these are in fact interpreted as base32 string representations of
Accounts may or may not have code associated with them, which defines whether transactions will interact with a smart contract or not.
An account is a collection of authorizations, stored on the blockchain, and used to identify a sender/recipient. It has a flexible authorization structure that enables it to be owned either by an individual or group of individuals depending on how permissions have been configured. An account is required to send or receive a valid transaction to the blockchain
Here's some helpful documentation relating to how accounts are used on EOS. https://developers.eos.io/eosio-home/docs/accounts-1