Do user need to have a Power BI account to view the published report

I'm developing an web application POC in which i have to embed a Power-BI report.So users will login into my application and will go to reports page.If i use oAuth user will be asked to login to microsoft account and will be redirected to my application again. But what about the users who don't have microsoft/powerbi account. How can i show the reports to them(can we do this without publishing it to web where everyone can see). Also want to pass parameters to the same report based on logged in user.