The value of acceleration due to gravity changes with height (i.e. altitude), depth or shape of the earth and rotation of the earth about its own axis. Suppose, if the mass of the earth is M, radius R with center at O. The acceleration due to gravity at a point A on the surface of earth is g.

The acceleration due to gravity at a point B at an altitude of h above the earth surface is given by
$ \displaystyle {g}’=g\left( {1-\dfrac{{2h}}{R}} \right)$
The above value shows that as the height h increases the value of acceleration due to gravity $\displaystyle {{g}’}$ decreases. It is due to this reason that the value of acceleration due to gravity is less at mountains than in plains.