Management Accounting in Croatian Public Healthcare Sector: Implications of Digitalization and Development Perspectives

January 1, 2026Open Access

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Key Points

This research investigates the development and application of management accounting practices in Croatia's public healthcare sector, focusing on digitalization.
Quantitative approach with a survey questionnaire distributed to public healthcare institutions in Croatia.
Analysis of four components of management accounting regarding the influence of IT on their effectiveness.
Traditional components of management accounting prevail in Croatian public healthcare institutions.
IT significantly improves data accuracy and efficiency of internal reporting and planning processes.
Planning is identified as the most developed component of management accounting.

Examines digitalization effects on management accounting in Croatia's public healthcare, indicating efficiency improvements.

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Dropulić et al. (2026) studied this question.

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