Is Accepting Jesus Christ The Same Thing As Being Born Again?

I know most people get confused a whole lot about this topic.

I was discussing repentance with a friend of mine and we got to the hypocrisy part of most Christian's, he made mention of some Christian's that exhibits a religious outward look but in secret they are devil's advocate.

He then later made mention of a part in the Bible matthew 7:21 where Jesus said ' it is not everyone that calls me father father that will enter into the kingdom of God' meaning it is not everyone that lip talk "accepting Jesus" are actually born again. Now his argument is, being born again is of the spiritual and it's more than mere words of one saying they've accepted Christ.

In conclusion he said though accepting Christ is the way to being born again but it's not the same thing and can never be equated with being born again.
Now my question to everyone is , in your own opinion is being born again the same thing as you verbally saying you accept Jesus Christ?

Mods please do the needful and let's hear people's views about this.