If yo read code in standard libraries, you'll see a lot of either single-letter variables or extremely generic variable names.
Most mathematics is dealing with things at least one level of abstraction higher than a standard library.
In most programs outside of things like standard libraries, a variable usually stands for something concrete and specific. A customer. An order. A specific type of element in a UI. Etc.
In theory papers, a variable usually stands in for something generic and general. An arbitrary program. An arbitrary finite set. Etc. Sometimes even an arbitrary program in a programming language that is not defined in particular but only in general (e.g., "any language with parametric polymorphism", "any language with a specific sort of binding structure between things in these two syntactic categories", etc.).
Again, standard libraries already start using more generic variable names, and most theory papers are dealing with an abstraction level higher than standard libraries.