Bhagavad Gita, Chapter 13, Verse 21

In the production of the body and the senses, Prakriti is said to be the cause; in the experience of pleasure and pain, Purusha is said to be the cause.

Two real, separate kinds of responsibility are named here, one for what happens, one for what it feels like.

Material energy is credited with the actual mechanics of creation, while the soul is named as responsible for how pleasure and pain get experienced. Real accountability is split cleanly between the two.