"Joseph will be held accountable for his ministry here on the earth, he will answer to God"
True statement.
"and report who did and who did not accept him, and that report will be an important factor in the outcome of each person in this dispensation"
Oh, I think God will already know who "did and did not" accept Joseph Smith. Somehow, I don't think He will need Joseph Smith's "report" as a factor in the outcome of each person. By the time we all are called to give an account of ourselves before God, I think the "outcome" of each of us will have already been decided.