Moment of inertia quantifies an object's resistance to rotational acceleration, analogous to mass in linear motion. It is derived from the integral I = ∫ dm r², where dm is the mass element and r is the distance from the axis of rotation. This relationship connects torque (τ) and angular acceleration (α) through the equation τ = Iα, similar to how force (F) relates to linear acceleration (a) via F = ma. Additionally, rotational kinetic energy is expressed as KE = 1/2 Iω², paralleling the linear kinetic energy formula. Understanding these concepts is crucial for analyzing rotational dynamics in physics.