If some field is n bits long, it means it can denote 2^n distinct sequences or identifications. It depends on our implementation whether we use it to denote 2^n bits, bytes, Kbytes or any other quantum. Since most of our data is interpreted in terms of bytes and we consider byte as the building block of logical data (not electronic) so we use bytes instead of bits. Bits are significant at the physical layer where we are concerned about the actual transmission of electronic signals.