A common question in Power BI projects specific to data retrieval is whether to implement any remaining transformation logic outside the data source in SQL views, within the M queries of the dataset, or both. For SQL Server Analysis Services (SSAS) projects prior to SQL Server 2017, the layer of SQL views was the only option to implement any transformations and some BI teams may prefer this more familiar language and approach. In other scenarios, however, the SQL views may not be accessible or the dataset designer may have a particular strength in M query development relative to SQL. Additionally, given the expanded role of M queries in the Microsoft ecosystem, such as the Common Data Service, as well as support ...
SQL views versus M queries
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