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.

Code (CSharp):

1. void Start ()
2.     {
3.         offset = transform.position - player.transform.position;
4.     }
5.  
6.     void LateUpdate()
7.     {
8.         transform.position = player.transform.position + offset;
9.     }

I'm using low pass filter for accelerometer values:

Code (CSharp):

1. Vector3 lowpass()
2.     {
3.         float LowPassFilterFactor = AccelerometerUpdateInterval / LowPassKernelWidthInSeconds;
4.         lowPassValue = Vector3.Lerp(lowPassValue, Input.acceleration, LowPassFilterFactor);
5.         return lowPassValue;
6.     }

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.

Code (CSharp):

1.     Quaternion rotation = Quaternion.AngleAxis(45, Vector3.up* Time.deltaTime) ; // right
2.     transform.rotation = rotation;
3.  
4.     Quaternion rotation = Quaternion.AngleAxis(-45, Vector3.up * Time.deltaTime) ; // left
5.     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!