“The place of action [the body], the performer, the various senses, the many different kinds of endeavor, and ultimately the Supersoul—these are the five factors of action.” – BG 18.14
The instruments of action are the senses, and by the senses the soul acts in various ways. For each and every action there is a different endeavor. But all one’s activities depend on the will of the Supersoul, who is seated within the heart as a friend.
So, we are responsible for our good or bad actions.