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Hi ... which one is better to be used as data source for powerbi dashboard? a collection of excel files stored on sharepoint online or sharepoint lists?
It depends how you're using it. If you have a bunch of data you're just wanting to upload and reference, then Excel/CSV files is fine. If you want people to be actively editing the files and want more control over how they input the data and what they can do to your source, then SP lists are better. You can give users contribute access to the list, where they can edit/add data but not modify the list structure (which you want, because people modifying the list structure will often break things).
- For Structured, Scalable, and Collaborative Scenarios: SharePoint lists are the better option. They provide better performance, collaboration, and data integrity, especially when dealing with structured, regularly updated data.
- For Ad Hoc Reporting and Complex Calculations: If your data is unstructured, and you need flexibility in data manipulation or complex Excel formulas, Excel files might be more suitable.