in other words, there is no reason at all of any mathematical ,importance, you can say m by m all you want, there is no difference. indsed in logic a bound variable also known as a "dummy" variable, it could be phrased, "& by & matrix, where '&' is the number of rows and columns".
i.e. the same is expressed as well by " [ ] by [ ] matrix where [ ] = the number of rows and columns," and you can put any symbol at all in all three brackets [ ]. but people have limited imaginations, and many students are confused by creativity, so we try to keep it simple. obviously in languages written in other alphabets you are less likely to find "n by n".
i'll try to remember to look in "vectornye prostranstvye" a russian text i have written in the cyrillic alphabet.