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You just need to use the Import/Export feature of Outlook. This blog post has clearly defined the method. Read here : http://technology-assistant.blogspot.in/2013/03/need-and-tips-to-import-pst-file-in.html
It doesn't really matter if you're using Windows XP or Windows 7 if you're just worried about migrating Outlook accounts. If the new computer is using Outlook 2010, then you need to move the *.PST file from the old computer to the new computer. If the user is connecting to an Exchange server, just putting the Exchange server information into the new Outlook will connect to the server and all the emails will be available.