Not quite sure whether you mean user account or local service for a service(eg the log on as property in services).
If so, you could try using vbscript to query win32_service and the (I think this is it) StartName property.
If it is a user account you're trying to query, you can use psloggedon from sysinternals.
Hmmm kind of in the right direction... but more in AD.
For example there's a user container with 20 accounts in it, out of those 20 15 may be used for service accounts so they never actually logon as in get a profile etc but they are used for resource permissioning. I'm trying to find out when they are used and by what if possible.
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