User and Service Accounts
It is strongly recommended that you use a dedicated account to log in and install Windows SharePoint Services and SharePoint Server 2007 servers. This account can also be used as the identity of the Central Administration site application pool, or it can be unique. By design, the Welcome menu displays "system account" if that account is used to log on to any application pool or Web site. This behavior continues even if the application pool identity is changed to the Network Service. This means your administrator account should not be used as an application pool identity or to install an SharePoint Server 2007 server.
Table 5-2 provides a detailed list of the accounts that are required by a SharePoint Server 2007 farm installation. ...
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