The best option for a user is if someone else is doing the job. Mass uploads are rarely done by the end users, it is usually done by a data migration team.
If your end users want do it, it can be done with LSMW. The authorization can be set up to allow only upload and conversion and posting but no change to the LSMW object itself.
if you select periodic data transfer in the very first step of LSMW then it gives you an option to create a program ready to be used by end-users.
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