<![CDATA[The use of Generative Artificial Intelligence (AI) in accounting education offers convenience and efficiency, however it also poses the risk of excessive reliance and reduced students cognitive engagement. This study aims to examine the effects of AI literacy, trust in AI, and critical thinking disposition on over-reliance on Generative AI among Indonesian accounting students. This study is grounded in Cognitive Offloading Theory. An explanatory quantitative design was employed using primary data collected through an online survey of 230 accounting students from ten universities in Indonesia, selected using purposive sampling. Data were analyzed using SEM-PLS. The results reveal that trust in AI has a strong and significant positive effect on students’ over-reliance on Generative AI. In contrast, AI literacy and critical thinking disposition do not show a statistically significant effect on over-reliance behavior. These findings suggest that excessive reliance on Generative AI among accounting students is driven primarily by uncalibrated trust rather than by technical understanding of AI or dispositional tendencies toward critical evaluation. This study contributes to the literature by clarifying the psychological mechanisms underlying over-reliance on Generative AI in accounting education and provides practical implications for higher education institutions to focus on trust calibration and reflective AI use to safeguard the development of professional judgment.]]>
