What is the scope of a SET XACT_ABORT statement in SQL Server 2005? i.e.:begin-end block, procedure or trigger, connection, database, server?
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Technet Using Options in SQL Server hints that all SET options are scoped at connection or batch level.
MSDN SET Statements adds details:
It's also possible to enable XACT_ABORT by default for all users via user options:
It can also be enforced for selected users only via custom logon trigger.
See also important details on XACT_ABORT behaviour.