Hi @angel.meraz
You can tackle this by breaking it up into 2 parts:
1. Ignore the shortcode and write the code to loop through the repeater fields and output the accordions.
http://www.advancedcustomfields.com/resources/have_rows/
2. Pull out that code and place it in a function within your functions.php file. Then tweak it to work as a shortcode:
http://codex.wordpress.org/Shortcode_API
