I wish we could we could have accelerometer on windows and maps

By "maps" I assume you meant "Macs" ;-)

In fact there is a fairly good solution for this already - it's called Corona Remote.
It is an iPhone app, available from the app store, which runs on the iPhone and forwards the accelerometer data in real-time to Corona Simulator on your computer.

On the computer side, you just need to use the remote.lua library (from the Corona Remote site) in your project, and then you can access the remote accelerometer data, and with no code change on your part your project will also automatically use the internal accelerometer on the iPhone when you deploy it.

See here:
http://www.coronaremote.com/