<p>Generative artificial intelligence (Gen AI) has attracted significant scholarly attention due to its transformative impact on the learning processes of college students. The acceptance and application of Gen AI among college students can influence their learning outcomes. However, the intricate relationship between these factors, along with the underlying mechanisms, requires further exploration. Guided by the knowledge transformation model in the context of human-intelligence interaction, this study surveyed 2,947 college students to explore the relationship between Gen AI acceptance and college students’ learning outcomes. It further investigated the mediating role of learning strategies and further tested the heterogeneous relationships and mechanisms across different contexts. The results indicate that, firstly, Gen AI acceptance enhances college students’ knowledge gain, ability gain, and value gain. Secondly, Gen AI acceptance enhances knowledge gain, ability gain, and value gain by promoting deep learning strategies, while it decreases these gains by increasing surface learning. Thirdly, distinct mechanisms exist within the contexts of curriculum learning, scientific research, and daily life. The findings of this study contribute to understanding the relationship between Gen AI acceptance and college students’ learning outcomes while revealing the mechanisms within diverse contexts. These insights can guide educators in designing targeted teaching strategies, assist institutions in formulating policies for the responsible use of next-generation artificial intelligence, and support the creation of training programs that strengthen students’ digital competencies and related skills. Taken together, these measures can enhance teaching quality, improve learning outcomes, and foster students’ holistic development.</p>