<![CDATA[The development of artificial intelligence (AI) in organizational decision-making has given rise to the phenomenon of cognitive offloading that has the potential to affect the quality of managerial judgment. This study aims to analyze the influence of cognitive offloading on the quality of managerial assessment by considering the role of metacognition and cognitive bias. The study used a quantitative approach with an explanatory design, involved 248 managers as respondents through a questionnaire, and was analyzed using PLS-SEM. The results showed that cognitive offloading had a negative effect on the quality of judgment, while metacognition had a positive effect and acted as a partial mediator. In addition, cognitive bias has been shown to lower the quality of decisions. These findings confirm that the use of AI is dualistic and requires balanced cognitive engagement. This research contributes to the development of management theory and practice in the more critical use of AI]]>
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