public Transform player;

    //PlayerWorldToScreen.y + Acc.y
    private float accX = 0.1f;
    private float accY = 0.1f;

    void Update()
    {
           if(Mathf.Abs(Input.acceleration.x) > 0.1f ){ accX = Input.acceleration.x * 2; }
           if (Mathf.Abs(Input.acceleration.y) > 0.1f ) { accY = Input.acceleration.y * 2; }

Vector3 screenPlayer = Camera.main.WorldToScreenPoint(player.position);  
   Vector3 accScreen = new Vector3(screenPlayer.x + accX, screenPlayer.y + accY, 0);
   transform.position = Camera.main.ScreenToWorldPoint(accScreen);
     Vector3 diff = transform.position - player.position;
     diff.Normalize();
        
     float rot_z = Mathf.Atan2(diff.y, diff.x) * Mathf.Rad2Deg;
     player.rotation = Quaternion.Euler(0f, 0f, rot_z - 90);
    }