Executing Powershell commands - execution context?

Hey peops, I'm wondering... I can set up a PowerShell command linked with a button in HA, so far, so well-known. I'm wondering however what the actual context of the command is. Environment seems to be that of SYSTEM (I see no user env vars in the process). What about the working directory? Where is the command executed? What privileges does it have? And especially, can I change the context? I would like to tell the command in which working directory it shall run etc. Would this be worth a feature request (if not already possible)?

Cheers