Stakeholders compare “Excel was flexible.” Translate to operating differences they can accept before cutover day.
Before (Excel pack)
- Refresh = someone opens the file, clicks Refresh All, hopes Power Query credentials in their Windows profile still work.
- Access control = file ACL / email attachments; row filters are hidden sheets or manual deletes.
- Audit = “final_v7_REAL.xlsx” on a desktop.
After (Power BI Import/certified)
Refresh = Scheduled refresh with history (Status, timestamps, error text). Access = workspace roles + RLS roles mapped to Entra groups (test with View as). Audit = deployment pipelines / who published. Tradeoff: ad-hoc calculated columns per analyst move to a governed request queue — that is intentional.
Keep Excel for one-off scenario models and board annotations; do not keep a second competing monthly close pack. If users still email CSVs exported from the service, you have not finished change management — fix distribution (app, subscriptions) rather than reopening the XLSX.