VR experience using Accelerometer, or something else?

all,
I am trying to create a VR experience in which if the user is tilting the device left to right or up and down the user is able to see experience the 3D world in the app. Can this is accomplished by accelerometer or do I need gyroscope? Any interactions on implementing will be great too.

Thank you,

 

it's possible rotation with accelerometer, like a gyroscope, this Asset calculates the rotation with the accelerometer, and makes possible the VR in all android phones:
https://www.assetstore.unity3d.com/en/#!/content/87609