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Offloading Score: Measuring AI Reliance through Counterfactual Workflows

NeurIPS 2026 · Large language models › AI and society · approach: Social-science view of AI evaluation · 0 citations (OpenAlex)

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Introduces offloading score, a simulation-based reliance metric that measures the fraction of workflow steps saved by AI tool use relative to LLM-generated human-only counterfactual workflows, and validates it in a 40-participant coding study under time pressure.

Problem

Existing reliance measures rely on binary output adoption or self-reports and fail to capture how task effort is distributed between user and AI tool in multi-turn human-AI workflows.

Approach

Replace each AI-assisted workflow step with an LLM-simulated human-only counterfactual sequence and score reliance as the fraction of counterfactual steps saved by the tool, plus descriptive process and output-use labels.

Key results

Surprising findings

Limitations

Experimental setup

Datasets: user study traces from 40 freelance developers prior human and agent software engineering workflow dataset

Benchmarks: controlled user study (short 1h vs long 4h time limits)

Metrics: offloading score t-test p-value Pearson correlation with condition system recall correlation Wilcoxon and permutation test on counterfactual similarity annotation agreement

Baselines: fraction of AI-attributed code number of AI interactions fraction of time using tool NASA-TLX cognitive load

Builds on: Flower and Hayes cognitive process model workflow induction toolkit

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