# Beyond Accuracy: Dissecting Mathematical Reasoning for LLMs Under Reinforcement Learning

arXiv: https://arxiv.org/abs/2506.04723 · HTML: https://mlsanity.com/paper/2506.04723/

## Key facts

- Cited by 7 papers in the map (data through 14 Oct 2026).
- Placed in Reinforcement learning for reasoning, one of 17 directions in LLM reasoning.
- Builds on 44 of its 62 references that are in the map.
- First posted on arXiv 5 Jun 2025.

## Placed in

- LLM reasoning / [Reinforcement learning for reasoning](https://mlsanity.com/lr/reinforcement-learning-for-reasoning/)

## Builds on (most cited first, 30 of 44)

- [Proximal Policy Optimization Algorithms](https://mlsanity.com/paper/1707.06347/) (2017)
- [Chain-of-Thought Prompting Elicits Reasoning in Large Language Models](https://mlsanity.com/paper/2201.11903/) (2022)
- [Training Verifiers to Solve Math Word Problems](https://mlsanity.com/paper/2110.14168/) (2021)
- [DeepSeekMath: Pushing the Limits of Mathematical Reasoning in Open Language Models](https://mlsanity.com/paper/2402.03300/) (2024)
- [ReAct: Synergizing Reasoning and Acting in Language Models](https://mlsanity.com/paper/2210.03629/) (2022)
- [DeepSeek-R1: Incentivizing Reasoning Capability in LLMs via Reinforcement Learning](https://mlsanity.com/paper/2501.12948/) (2025)
- [Measuring Mathematical Problem Solving With the MATH Dataset](https://mlsanity.com/paper/2103.03874/) (2021)
- [Tree of Thoughts: Deliberate Problem Solving with Large Language Models](https://mlsanity.com/paper/2305.10601/) (2023)
- [DAPO: An Open-Source LLM Reinforcement Learning System at Scale](https://mlsanity.com/paper/2503.14476/) (2025)
- [Retrieval-Augmented Generation for Large Language Models: A Survey](https://mlsanity.com/paper/2312.10997/) (2023)
- [HybridFlow: A Flexible and Efficient RLHF Framework](https://mlsanity.com/paper/2409.19256/) (2024)
- [Least-to-Most Prompting Enables Complex Reasoning in Large Language Models](https://mlsanity.com/paper/2205.10625/) (2022)
- [OlympiadBench: A Challenging Benchmark for Promoting AGI with Olympiad-Level Bilingual Multimodal Scientific Problems](https://mlsanity.com/paper/2402.14008/) (2024)
- [Scaling Laws for Reward Model Overoptimization](https://mlsanity.com/paper/2210.10760/) (2022)
- [Does Reinforcement Learning Really Incentivize Reasoning Capacity in LLMs Beyond the Base Model?](https://mlsanity.com/paper/2504.13837/) (2025)
- [SFT Memorizes, RL Generalizes: A Comparative Study of Foundation Model Post-training](https://mlsanity.com/paper/2501.17161/) (2025)
- [Towards Reasoning in Large Language Models: A Survey](https://mlsanity.com/paper/2212.10403/) (2022)
- [Plan-and-Solve Prompting: Improving Zero-Shot Chain-of-Thought Reasoning by Large Language Models](https://mlsanity.com/paper/2305.04091/) (2023)
- [Decomposed Prompting: A Modular Approach for Solving Complex Tasks](https://mlsanity.com/paper/2210.02406/) (2022)
- [SimpleRL-Zoo: Investigating and Taming Zero Reinforcement Learning for Open Base Models in the Wild](https://mlsanity.com/paper/2503.18892/) (2025)
- [Curriculum Learning for Reinforcement Learning Domains: A Framework and Survey](https://mlsanity.com/paper/2003.04960/) (2020)
- [Selection-Inference: Exploiting Large Language Models for Interpretable Logical Reasoning](https://mlsanity.com/paper/2205.09712/) (2022)
- [Demystifying Long Chain-of-Thought Reasoning in LLMs](https://mlsanity.com/paper/2502.03373/) (2025)
- [Towards Large Reasoning Models: A Survey of Reinforced Reasoning with Large Language Models](https://mlsanity.com/paper/2501.09686/) (2025)
- [Omni-MATH: A Universal Olympiad Level Mathematic Benchmark For Large Language Models](https://mlsanity.com/paper/2410.07985/) (2024)
- [To CoT or not to CoT? Chain-of-thought helps mainly on math and symbolic reasoning](https://mlsanity.com/paper/2409.12183/) (2024)
- [Logic-RL: Unleashing LLM Reasoning with Rule-Based Reinforcement Learning](https://mlsanity.com/paper/2502.14768/) (2025)
- [A Minimalist Approach to LLM Reasoning: from Rejection Sampling to Reinforce](https://mlsanity.com/paper/2504.11343/) (2025)
- [Intrinsic Motivation and Automatic Curricula via Asymmetric Self-Play](https://mlsanity.com/paper/1703.05407/) (2017)
- [Break It Down: A Question Understanding Benchmark](https://mlsanity.com/paper/2001.11770/) (2020)

## Built on by (most cited first, 7 of 7)

- [Nudging the Boundaries of LLM Reasoning](https://mlsanity.com/paper/2509.25666/) (2025)
- [NeuReasoner: Towards Explainable, Controllable, and Unified Reasoning via Mixture-of-Neurons](https://mlsanity.com/paper/2604.02972/) (2026)
- [FoE: Forest of Errors Makes the First Solution the Best in Large Reasoning Models](https://mlsanity.com/paper/2604.02967/) (2026)
- [Towards a Mechanistic Understanding of Large Reasoning Models: A Survey of Training, Inference, and Failures](https://mlsanity.com/paper/2601.19928/) (2026)
- [Cog-DRIFT: Exploration on Adaptively Reformulated Instances Enables Learning from Hard Reasoning Problems](https://mlsanity.com/paper/2604.04767/) (2026)
- [Fine-Tuning Small Reasoning Models for Quantum Field Theory](https://mlsanity.com/paper/2604.18936/) (2026)
- [Scaling of Capability and Efficiency at Inference Time in Large Reasoning Models](https://mlsanity.com/paper/2609.27166/) (2026)

## Abstract (arXiv)

Reinforcement learning (RL) has become the dominant paradigm for improving the performance of language models on complex reasoning tasks. Despite the substantial empirical gains demonstrated by RL-based training methods like GRPO, a granular understanding of why and how RL enhances performance is still lacking. To bridge this gap, we introduce SPARKLE, a fine-grained analytic framework to dissect the effects of RL across three key dimensions: (1) plan following and execution, (2) knowledge integration, and (3) chain of subproblems. Using this framework, we gain insights beyond mere accuracy. For instance, providing models with explicit human-crafted, step-by-step plans can surprisingly degrade performance on the most challenging benchmarks, yet RL-tuned models exhibit greater robustness, experiencing markedly smaller performance drops than base or SFT models. This suggests that RL may not primarily enhance the execution of external plans but rather empower models to formulate and follow internal strategies better suited to their reasoning processes. Conversely, we observe that RL enhances models' ability to integrate provided knowledge into their reasoning process, yielding consistent gains across diverse tasks. Finally, we study whether difficult problems -- those yielding no RL signals and mixed-quality reasoning traces -- can still be effectively used for training. We introduce SparkleRL-PSS, a multi-stage RL pipeline that reuses hard problems with partial step scaffolding, guiding exploration effectively without additional data generation. Together, our findings provide a principled foundation for understanding how RL shapes model behavior, offering practical insights for building more adaptive, data-efficient, and interpretable RL pipelines for reasoning tasks. Our code, data, and checkpoints are available at: https://sparkle-reasoning.github.io/.