CREATE USER "Kyle" PROFILE "DEFAULT" IDENTIFIED BY "password" ACCOUNT UNLOCK
WHERE NOT IN  //Also tried 'WHERE NOT EXISTS'
(
    SELECT username FROM all_users WHERE username = 'Kyle'
)

IF NOT EXISTS
(SELECT name FROM master.sys.server_principals
WHERE name = 'Kyle')
BEGIN
    CREATE LOGIN Kyle WITH PASSWORD = 'temppassword' MUST_CHANGE, CHECK_EXPIRATION=ON, CHECK_POLICY=ON
END

declare
userexist integer;
begin
  select count(*) into userexist from dba_users where username='SMITH';
  if (userexist = 0) then
    execute immediate 'create user smith identified by smith';
  end if;
end;
/

SELECT count(*) INTO v_count_user
FROM all_users
WHERE username = 'Kyle'