Mathematical Bench-marking is becoming prevalent because of the increment in the adoption of International Accounting Standards by almost every country. Company's records are becoming more mathematically comparable and thus bench-marked by many others.
Another reason behind bench-marking is the increase in the use of International Auditing Standards. The entity's records are becoming much more transparent and thus more reliable.
Another reason behind the increase in mathematical bench-marking is the increase in the number of global organisations. These organisations undertake high amount of research work which is mostly bench-marked by number of niche firms which cannot undertake high research costs themselves.