Ethereum account has an intrinsic balance, transaction count and (possibly empty) EVM code. They represent "smart contracts" or "individual Ethereum accounts".
In the iXXo Ethereum fork, it is possible to associate trusted clusters authorizations to accounts. You can define which transactions the account can accept coming from the outside (inbound transactions). You can also define the same type of rules for outbound transactions (from the account to externals accounts).
Once an account has its policies rules implemented, the validating nodes rejects or accepts new transactions sent by the account or received by the accounts according to the rules.