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A SQL trigger can be used to prevent a user from modifying the salary of an accountant by creating a trigger that is set to execute before the update statement is processed on the salary column in the accountant table. The trigger would check the user's role or status and the updated salary value, and if the user's role is not authorized to modify the salary of an accountant or the updated salary value exceeds a certain amount, the trigger would raise an error and prevent the update statement from being executed.
For example, the following SQL code creates a trigger that prevents users with the role 'manager' from modifying the salary of an accountant to a value greater than 100,000:
CREATE TRIGGER preventsalaryupdate BEFORE UPDATE ON accountant FOR EACH ROW BEGIN IF USER() = 'manager' AND NEW.salary > 100000 THEN SIGNAL SQLSTATE '45000' SET MESSAGE_TEXT = 'Managers are not authorized to update the salary of an accountant to a value greater than 100,000'; END IF; END;