Are the accelerometer axis all the same on every android device ?

hey, i have a little experiment with the android accelerometer. this code:

Vector3 dir;
	public float grav = 10;
	
	void Start () {
	
	}

	
	void FixedUpdate () 
	{
		dir.z = 0;
		dir.x =-Input.acceleration.y;

		Physics.gravity=new Vector3(dir.x*grav,-10,dir.z);

this code modifies the gravity: there is allways a vector with value -10 pointing down and according to the tilt angle on the phone it adds a 2n vector to the existing one on the direction i tilted

the question is :

in my phone the input.acceleration.y gives me the value of the unity’s matching x axis is this going to be the same in all devices or
can the acceleration.y match diferent axis according to the device ?

if YES how could i “calibrate” before starting the game to get the accelerometer’s axis i’m interested ?

I want to know this as well!