Advantages of Accelerate
If you need to prototype or are expecting to run models on “fewer” GPUs, Accelerate is the preferred framework.
It is mostly plug-and-play with existing code, with options already built-in to transformers and classes that easily wrap with torch.
You can use it both for inference and for training.
There is some fine-grained control of GPU and CPU usage, allowing a degree of customization for improved performance depending on your use case.