You need the following account and license types to use ArcGIS for Power BI features and functions:
Standard users can access many ArcGIS for Power BI functions without signing in to an ArcGIS account but premium features require that you sign in.
To view secure or premium content, which may consume credits, you must sign in with a valid ArcGIS account. If a map contains private content from an ArcGIS organization to which you do not belong, you are prompted to sign in to an account linked to that organization.
You can sign in to different accounts for each map visualization that you open in ArcGIS for Power BI.
If a Standard user attempts to open a map-enabled report that contains secure or premium content created by a user with an ArcGIS account, a blocking pane appears over the map, restricting access to that content.