Is possible to simulate the Gyroscope using Accelerometer values? I would like to make that in Android Context so using MEMS smartphone accelerometer.
An accelerometer measures linear acceleration. A gyroscope measures angular velocity. You can't assume one from the other in any general sense.
Your smart phone probably has both sensors though.
You can simulate a gyro with two accelerometers per axis. One accelerometer will not work.
There are six degrees of freedom in mechanical motion so you need three accelerometers and three gyros to capture them all.
Actually you can, if you have 3-axis accelerometers. You will not be calculating the angular velocity, yet you can get your position in the space and with the aid of proper reference and post-processing your measurements, your device can simulate the functionality of the gyroscope.However, your "gyroscope" will have the worst bias-drift in history, since double-integrating the accelerometers' output signals to get the position in space will take a lot of time on which an error will be accumulating. I believer that's why inertial measurement units (IMUs) are typically 6-axis (3-acc + 3-gyro).