The purpose of this study is to examine the level of development and implementation of management accounting (MA) practices within the public healthcare sector of the Republic of Croatia, with a particular focus on the digitalization and information technology (IT). The study seeks to contribute to a better understanding of the role of MA in improving management efficiency, cost control, and decision-making quality in public healthcare facilities. The research is based on a quantitative methodological approach using a structured questionnaire distributed to Croatian public healthcare facilities. Four components of MA were analyzed, along with the effects of IT on their efficiency. The findings indicate that traditional components of MA remain predominant in Croatian public healthcare facilities, whereas the adoption of contemporary components of MA are still limited and in the early stages of development. Planning processes represent the most developed MA component, while IT significantly enhances the accuracy of data, efficiency of internal reporting as well as the quality of planning processes. The main limitations of the study are the relatively small sample size and its focus solely on the Croatian public healthcare sector, which constrains the generalization of results. The originality and value of this paper lie in providing the first comprehensive empirical insight into the current state of MA practices in Croatia’s public healthcare sector, emphasizing the implications of digital transformation. The research contributes to the academic and practical understanding of the interrelation between IT and MA practices and identifies key development priorities for improving efficiency in public healthcare sector.