Recommender Systems Handbook, Francesco Ricci, Lior Rokach, Bracha Shapira, 2022 (Springer)DOI: 10.1007/978-1-0716-2197-4 - A comprehensive handbook covering various recommender system techniques and the role of the user-item matrix in collaborative filtering.
Collaborative filtering, Jonathan L. Herlocker, Joseph A. Konstan, Al Borchers, and John Riedl, 1999Proceedings of the 22nd Annual International ACM SIGIR Conference on Research and Development in Information Retrieval, Vol. 42 (ACM)DOI: 10.1145/312624.312682 - A foundational survey article that introduces collaborative filtering principles, explaining the user-item interaction matrix for representing user preferences.
Mining of Massive Datasets, Jure Leskovec, Anand Rajaraman, Jeff Ullman, 2020 (Cambridge University Press) - Chapter 9 provides an introduction to recommender systems, covering the user-item matrix for collaborative filtering algorithms. 3rd edition.