This app was mentioned in 3 comments, with an average of 1.67 upvotes
Well, it can be used for just "static" stereoscopy -- with the excellent Stereogram app, for instance.
The accelerometer comes into play when you use the Google Cardboard to view Photospheres (basically 360-degree panoramas). So, I decided to call stereoscopic, 360-degree panoramas -- which use the accelerometer to "map" the panorama around you as you move around to view it -- "accelerometer-enhanced stereoscopy". Sorry if my neologism confused you! >.<
The best part about Photospheres is that the native camera app on Android lets you easily make them. Try it out! You don't even have to go outside; one of my most immersive Photospheres was one I made inside my grandmother's living room.
You also might want to check out the subreddit /r/360video/ for more "accelerometer-enhanced", 360-degree goodness.
If you have a google cardboard... it's a nice app, tho the interface isn't user friendly.