<![CDATA[The rapid development of Artificial Intelligence (AI) is reshaping accounting education and professional practice, requiring accounting students to develop not only technical competence but also AI literacy to effectively use, verify, and critically evaluate AI-generated outputs. This study systematically examines intuitive and systematic thinking as cognitive mechanisms linking AI literacy to complex problem solving, with particular emphasis on accounting students’ competency development and professional readiness. A Systematic Literature Review (SLR), guided by the PRISMA protocol, was conducted using Google Scholar, Scopus, and Web of Science to identify studies published between 2016 and 2026. Of 480 articles initially identified, 40 met the predefined inclusion criteria. The synthesis revealed conceptual linkages of 90% between AI literacy and complex problem solving, 82% between AI literacy and systematic thinking, and 78% between AI literacy and intuitive thinking. However, only one of the 40 studies (2.5%) directly investigated accounting students while simultaneously examining both cognitive mechanisms, indicating a substantial research gap. The findings suggest that AI literacy can enhance analytical and critical thinking, decision-making, professional judgment, and problem-solving capabilities among accounting students. Nevertheless, these benefits depend on students’ ability to critically verify, interpret, and evaluate AI-generated information rather than relying on it uncritically. Theoretically, this review extends Behavioral Accounting by positioning individual cognitive processes as mechanisms underlying AI-enabled accounting activities. Practically, accounting education should integrate AI through authentic, context-specific accounting cases, output verification, reperformance, reflective learning, and structured opportunities to strengthen professional judgment, thereby preparing students for increasingly AI-mediated and technology-intensive professional accounting work environments.]]>
