Como criar uma consulta dinâmica no servidor sql sem função agregada

SELECT *
FROM
(
SELECT [Period], [Account], [Value]
FROM TableName
) AS source
PIVOT
(
    MAX([Value])
    FOR [Period] IN ([2000], [2001], [2002])
) as pvt

SELECT ACCOUNT,
      MAX(CASE WHEN Period = '2000' THEN Value ELSE NULL END) [2000],
      MAX(CASE WHEN Period = '2001' THEN Value ELSE NULL END) [2001],
      MAX(CASE WHEN Period = '2002' THEN Value ELSE NULL END) [2002]
FROM tableName
GROUP BY Account

• Demonstração do SQLFiddle (ambas as consultas )