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A Google Plus account for a business are part of a personal account, hopefully that of an employee. There's no legal framework tying the account or content back to the business entity, or to anyone other than the employee who opened it. I pointed out situations like this one, along with the opposing question of legal liability for libelous statements posted by the employee to the 'company's' account, and the possibility of a non-employee cyber-squatting on a company name.

If forced to guess, I'd say the employee was the 'owner', at least in the eyes of the service provider. The accounts are clearly regarded as personal by the service providers, with no separate registration available for corporate entities. I haven't read the EULA's of either Twitter or Google Plus, but you can bet several law firms on each side of the debate will be awarding large bonuses over these issues.