Fixed issue where ACCELERATE_USE_CPU="False" results in bool(True) (#24907)

- This results in cpu mode on Apple Silicon mps

src/transformers/training_args.py

@@ -53,6 +53,7 @@ from .utils import (
     logging,
     requires_backends,
 )
+from .utils.generic import strtobool
 from .utils.import_utils import is_optimum_neuron_available
 
 
@@ -1720,7 +1721,7 @@ class TrainingArguments:
         self.distributed_state = None
         if not self.use_ipex and "ACCELERATE_USE_IPEX" not in os.environ:
             os.environ["ACCELERATE_USE_IPEX"] = "false"
-        if self.use_cpu or os.environ.get("ACCELERATE_USE_CPU", False):
+        if self.use_cpu or strtobool(os.environ.get("ACCELERATE_USE_CPU", "False")):
             self.distributed_state = PartialState(cpu=True, backend=self.ddp_backend)
             self._n_gpu = 0
         elif is_sagemaker_mp_enabled():