On Windows NT 3.51 or later - based systems, to take advantage of SQL Server features that require the SQL Server service to access the network (such as replicating data to an ODBC subscriber or generating web pages), you must set up the MSSQLServer service to log on under a user account.
During SQL Server installation, the setup program asks you to provide the domain, username, and password of a Windows NT user account, which it then assigns to SQL Executive. SQL Server setup installs the MSSQLServer service to run under the LocalSystem account, not under a user acocunt.
After installation, you can modify SQL Server to run under a different user account. For example, to explicitly control SQL Server permissions to access resources on other computers, run SQL Server under a domain user account. You can change account assignments by using the Control Panel Services application.
Note The account under which MSSQLServer service logs on must meet the same requirements as the account under which SQL Executive logs on. For convenience, run the MSSQLServer service and the SQL Executive service under the same user account.