Actually using a table VARIABLE, an in-memory table, is the optimal way to go. The #table creates a table in temp db, and ##table is global - both with disk hits. Consider the slow-down/hit experienced with the number of transactions.
CREATE PROCEDURE [dbo].[GetAccounts]
@AccountID BIGINT,
@Result INT OUT,
@ErrorMessage VARCHAR(255) OUT
AS
BEGIN
SET NOCOUNT ON;
SET @Result = 0
SET @ErrorMessage = ''
DECLARE @tmp_Accounts TABLE (
AccountId BIGINT,
AccountName VARCHAR(50),
...
)
INSERT INTO @tmp_Accounts ([AccountId], [AccountName]...
)
SELECT AccountID, AccountName
FROM Accounts
WHERE ...
IF @@Rowcount = 0
BEGIN
SET @ErrorMessage = 'No accounts found.'
SET @Result = 0
RETURN @Result
END
ELSE
BEGIN
SET @Result = 1
SELECT *
FROM @tmp_Accounts
END
Note the way you insert into this temp table.
The down-side of this is that it may take a bit longer to write, as you have to define your table variable.
I'd also recommend SQL Prompt for Query Analyzer by RedGate.
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