A desktop scanner was colorimetrically characterized to average CIELAB error of less than unity for Kodak Ektachrome transparencies and Ektacolor paper, and Fuji Photo Film Fujichrome transparencies and Fujicolor paper. Independent verification on spectrally similar materials yielded average ΔE*ab error of less than 2.1. The technique first modeled the image formation of each medium using either Beer-Bouguer or Kubelka-Munk theories. Scanner digital values were then empirically related to dye concentrations. From these estimated dye concentrations, either spectral transmittance or spectral reflectance factor was calculated from an a priori spectral analysis of each medium. The spectral estimates can be used to calculate tristimulus values for any illuminant and observer of interest.
Roy S. Berns, M. J. Shyu, "Colorimetric Characterization of a Desktop Drum Scanner via Image Modeling" in Proc. IS&T 2nd Color and Imaging Conf., 1994, pp 41 - 44, https://doi.org/10.2352/CIC.1994.2.1.art00011