I am not sure if this is intended behavior or a bug. Incase this is intended, is there any workaround to allow our non-admin users to export account receivable summary reports and work with them in Excel?
All reports have a Doctype mentioned in them. You can check by editing any of the reports. Roles and Permissions don’t provide permissions on Reports explicitly, you can permit a role to have Report permission on a doctype and then all Reports that are based on this doctype are visible to the user.