The coefficient is power per unit volume, frequency and solid angle. For uniform, optically thin, isotropic emission from , the spectral luminosity is . With photon energy , conservation of energy and the change of spectral variable give
Thus
The outside integrates over emitted solid angle; changes radiated energy to a photon count, and is the Jacobian determinant from frequency to energy.
With in and in joules, this formula produces . To compare with counts per , multiply by . Equivalently, the conversion cancels the same joule-per- factor in : one can use the numerical in in the factor, retain in , and express in in the exponential. The radius in the volume must still be converted to metres because is per .

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