Where the parties do not so consent, the court may, upon the application of either, or of its own motion, direct a reference in the following cases:
(1) Where the trial of an issue of fact shall require the examination of a long account on either side, in which case the referees may be directed to hear and decide the whole issue, or to report upon any specific question of fact involved therein; or
(2) Where the taking of an account shall be necessary for the information of the court, before judgment, or for carrying a judgment or order into effect; or
(3) Where a question of fact other than upon the pleadings shall arise upon motion or otherwise, in any stage of the action.