The document discusses MEMS capacitive accelerometers. It begins by introducing MEMS technology and materials used. It then explains that a MEMS capacitive accelerometer uses a movable proof mass suspended by beams between fixed electrodes, so that external acceleration causes the capacitance between electrodes to change proportionally. The document provides details on the working principles, fabrication process, design considerations like cross-axis sensitivity, and equations for capacitive variation and beam deflection under acceleration.