@inproceedings{han-etal-2026-distilling,
    title = "Distilling {LLM} Reasoning into Dense Encoders: Bridging the Accuracy-Efficiency Gap in Recommendation",
    author = "Han, Donghee  and
      Roh, Daeyoung  and
      Kim, A Young  and
      Song, Hwanjun  and
      Yi, Mun Yong",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {ACL} 2026",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.findings-acl.1130/",
    pages = "22513--22531",
    ISBN = "979-8-89176-395-1",
    abstract = "Large Language Models (LLMs) have shown remarkable potential in recommendation systems but suffer from prohibitive inference latency. Existing distillation approaches typically target Small Language Models (SLMs) or Conventional Recommendation Models (CRMs), face a critical trade-off between computational cost and semantic reasoning capacity. To bridge this accuracy-efficiency gap, we introduce Reasoning-to-Encoder Distillation (R2END), a framework that establishes a text encoder as the optimal student architecture for scalable recommendation. Unlike methods that mimic token generation, R2END compresses the teacher{'}s reasoning into a dense vector space via a semantic alignment objective, effectively capturing user-item dynamics. Extensive experiments on four datasets demonstrate that R2END not only outperforms state-of-the-art baselines but also achieves drastically reduced latency, offering a sweet spot for recommendation."
}