When you run adhoc queries (i.e. execute stored procedures, use OPENROWSET, etc.) targeting resources outside the scope of the SQL Server instance (i.e. a file on a network location), SQL Server accesses these resources under the context of the Database Engine’s service account. When you access resources outside the scope of the SQL Server instance using SQL Server Agent jobs, then, unless a proxy account is used, the job accesses these resources under the context of SQL Server Agent’s service account. If you use a proxy, the SQL Server Agent job accesses these resources within the context of the proxy’s credentials.
Reference: TechHowTos.com (http://www.techhowtos.com)
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