To improve the computational efficiency and dynamic performance of low cost Inertial Measurement Unit (IMU)/magnetometer integrated Attitude and Heading Reference Systems (AHRS), this paper has proposed an effective Adaptive Kalman Filter (AKF) with linear models; the filter gain is adaptively tuned according to the dynamic scale sensed by accelerometers. This proposed approach does not need to model the system angular motions, avoids the non-linear problem which is inherent in the existing methods, and considers the impact of the dynamic acceleration on the filter. The experimental results with real data have demonstrated that the proposed algorithm can maintain an accurate estimation of orientation, even under various dynamic operating conditions.