A novel dual-mass accelerometer is proposed while exploiting the phenomenon of mode localization in two electrostatically coupled resonators with an adjustable coupling strength. The external inertial forces are transmitted differentially to the resonators in term of axial load change through the two levering mechanisms, breaking the balanced state and resulting in a drastic change in the amplitudes of the two resonators. Based on the Euler Bernoulli theory, the governing equations of the coupled system are derived and numerically solved. The sensitivity in term of relative shift of amplitude ratio can be improved by 4 orders of magnitude compared to frequency shift. Finally, the effect of the quality factor on the sensor dynamics has also been investigated, and the results show that it only affects the vibration magnitude of the resonators while operating below the critical amplitude.