Chosen Solution

Which is the procedure, if exist, to replace the accellerometer? and how much can cost the replacing parts? Thank for your help!

Hey - what are you trying to do ? You would have to identify the chip - search for a replacement or salvage from a broken board, and since it will most likely be a BGA package you will need a hot air rework station. I would say a replacement should cost ~$15-$25 per chip

Maybe you should watch this first: https://www.youtube.com/watch?v=LLCAeBe2