As follows from the need-to-do general principle in IT security users shall not be given more rights and permissions than they really need for carrying out their jobs with the help of computers. At home, the same principle can be applied to your kids or spouse, and perhaps to protect the computer from yourself.
Limited User accounts prevent
• Changing computer configuration;
• Accidental deletion or modification of data and programs;
• Malware from installation, especially when surfing;
• Kids and corporate users from installing software of any kind;
• Using the computer for other purposes;
• Theft of information or intellectual property;
• Computers become unable to provide their intended service;
just to name a few.