who has the final say.

many people have asked the question 'am i accountable to anybody in life or after life?'
the answer is simple and straight forward, YES YOU ARE - God
so yes, whether you believe in God or not, you are accountable to him.
note; your not believing in God is not Gods fault, if you do not see the sun on a cloudy day does that mean that the sun does not exist? we choose to believe Darwin, issac newton etc even though we have never seen them but when it comes to God we make the excuse that no body knows or has seen GOD.  you have chosen not to believe and even though it hurts God to see you reject him so match, yet still he respects your will. 
Guys this world is the most temporal place ever and you have to know that.
find God, check out the bible.