Okla. Stat. tit. 12, § 12-613: Reference by court, when

When the parties do not consent, the court may, upon the

application of either, or of its own motion, direct a reference in

either of the following cases: Where the trial of an issue of fact

shall require the examination of mutual accounts, or when the

account is on one side only, and it shall be made to appear to the

court that it is necessary that the party on the other side should

be examined as a witness to prove the account; in which case the

referees may be directed to hear and report upon the whole issue, or

upon any specific question of fact involved therein; or where the

taking of an account shall be necessary for the information of the

court before judgment, in cases which may be determined by the

court, or for carrying a judgment into effect, or where a question

of fact other than upon the pleadings, shall arise, upon motion or

otherwise, in any stage of an action.