Location of user account temp dir for service accounts (Jet drivers on 64-bit)

Yet another "Jet drivers on 64 bit" question........

Had a scenario where a query using OPENROWSET wouldn't work on the newly built 64-bit server. And of course, a lot of the answers here (thanks to @Pavel) pointed me in the right direction

• Insert data from Excel file through OPENROWSET function
• import excel to sql
• SSIS Excel dumping

And despite downloading and installing Microsoft Access Database Engine 2010 Redistributable, I still had an error.

EDIT : I should add this is the error I was getting

OLE DB provider "Microsoft.ACE.OLEDB.12.0" for linked server "(null)" returned message "Unspecified error". Msg 7303, Level 16, State 1, Line 1 Cannot initialize the data source object of OLE DB provider "Microsoft.ACE.OLEDB.12.0" for linked server "(null)".

END EDIT

This post, and subsequently this post got me going in the right direction - essentially the account running the query needs permissions to the folder that is the temp directory of the account running the SQL Server service.

I was running this on my local instance, and normally the directory for a normal user is C:\Users\user.name\AppData\Local\Temp, but my SQL instance had been configured to run as Network Service - where is this account's temp directory? I managed to workaround the issue by changing the service account to a domain user.

This then got me thinking, on the live server, SQL is running under LocalSystem - again where would I find this account's temp directory.

So finally, the question.... where is the 'user' temp directory for

• Local Service (NT AUTHORITY\LOCAL SERVICE)
• Network Service (NT AUTHORITY\NETWORK SERVICE)
• Local System (NT AUTHORITY\SYSTEM)

and does it differ across Windows Server 2008, Server 2008R2, Windows 7, etc....