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Pronunciation assessment combines objective phoneme accuracy with subjective intelligibility, because they diverge: some phoneme errors barely affect comprehension while others destroy it. 172 of 200 phonemes correct with a 4 out of 5 intelligibility rating gives a composite of 83.6 - clearly intelligible with a noticeable accent.
Phoneme accuracy
accuracy = correct phonemes / total attempted
Composite
score = 60% phoneme accuracy + 40% intelligibility rating
Intelligibility matters far more than accent. Research finds comprehensibility plateaus well before native-like pronunciation is reached.
Those that merge phonemic contrasts in the target language, since they create genuine ambiguity rather than just an accent.