Camera rotation in maze game depending of accelerometer

I'm still newbie... I'm trying to develop simple maze game. I want to roll my ball through maze, but I have to rotate camera left or right, otherwise the player can't see what's behind while rolling the ball on the left or on the right.

 void Start () 
 {
     offset = transform.position - player.transform.position;
 }

 void LateUpdate() 
 {
     transform.position = player.transform.position + offset;
 }

I'm using low pass filter for accelerometer values:

 Vector3 lowpass()
 {
     float LowPassFilterFactor = AccelerometerUpdateInterval / LowPassKernelWidthInSeconds; 
     lowPassValue = Vector3.Lerp(lowPassValue, Input.acceleration, LowPassFilterFactor);
     return lowPassValue;
 }

Accelerometer values are from -1 to 1 for each coordinate. Because of that I check my lowPassValue.x value and limit it. If it's positive ( >0.3 ), then the camera should turn right and if it's negative ( <-0.3 ) then camera should turn left.

 Quaternion rotation = Quaternion.AngleAxis(45, Vector3.up* Time.deltaTime) ; // right
 transform.rotation = rotation;

 Quaternion rotation = Quaternion.AngleAxis(-45, Vector3.up * Time.deltaTime) ; // left
 transform.rotation = rotation;

But then my offset doesn't work anymore, I can't see ball anymore. And camera rotation doesn't work as it should. Is there any better solution for this or I'm using the wrong function?

Any help will be very appreciated!