What exactly does the m_accel variable do? Or rather: How does it do it?

What I'm wondering specifically is first of all whether or not it makes a difference what sensitivity you're running. In other words: If you have m_accel 0.1, is 0.1 in some fashion a factor that multiplies with your sensitivity or adds to it? Simply put: Is m_accel 0.1 for sensitivity 4 equally much acceleration as it is for sensitivity 1?

Then there is the question of what kind of figure 0.1 is. How does it connect to sensitivity? Obviously it has to be possible to prescribe an equation to it somehow.