Rom 14:12 should not be read in isolation - it is part of Paul's argument in v10-13:
10 Why, then, do you judge your brother? Or why do you belittle your
brother? For we will all stand before God’s judgment seat. 11 It is
“As surely as I live, says the Lord,
every knee will bow before Me;
every tongue will confess to God.”
12 So then, each of us will give an account of himself to God.
13 Therefore let us stop judging one another. Instead, make up your
mind not to put any stumbling block or obstacle in your brother’s way.
In V12 Paul is saying that we must answer to God personally; that is we are not responsible for our ultimate destiny to others - only God! This is why we should not judge others but be careful for our own destiny.
In the great judgement all must give an "account" in some form as taught in Acts 24:15, Matt 13:49, John 5:28, 29, 2 Cor 5:10, Rev 20:11-15, etc. I take this to mean that each person takes responsibility for their actions in some sense. But that is another topic entirely (to be treated with great sensitivity).