...
Create Function fn_securitypredicate (@ACCT_NBR sysname)
returns table with Schemabinding
as
return select 1 as [fn_securityPredicate_result]
...
where (Netid = user_name() and @ACCT_NBR = ACCT_NBR)
union all
select 1 as [fn_securityPredicate_result]
where OR IS_SRVROLEMEMBER(N'sysadmin') = 1
...
Create security Policy dbo.fn_security
add Filter Predicate dbo.fn_securitypredicate(ACCT_NBR) on dbo.orders
WITH (STATE = ON, SCHEMABINDING = ON)
Testing Result
EXECUTE AS USER = 'bb57';
...