Which process oxygen is consumed during cellular respiration is involved directly?

Accepting electron at the end of the electron transport chain is right.
Oxygen is the last electron acceptor in the electron transport chain. Oxygen is not directly consumed in glycolysis, citric acid cycle, oxidation of pyruvate to acetylCoA or during phosphorylation of ADP.

In the inner mitochondria membrane, electrons from NADH and FADH pass through the electron transport chain and this create an electrochemical gradient that is used by ATP synthase to generate ATP. Lastly, in the inner mitochondria membrane, electron is passed on to oxygen which is later reduced to water.

Only the Electron transport chain consume ATP directly, every other cycle listed above do not consume oxygen directly.

It should be remembered that at the end of the electron transport chain, it is oxygen that will be waiting to accept all of the electrons. Cellular respiration is known to be important. This is known to be a set of different metabolic reactions that will take place in cells.

This will be responsible for transforming the nutrients that the cells get from the food into energy that will be used by the cells for different activities. Without proper cell respiration, it is not possible for different metabolic reactions to take place. There are some who experience faster metabolism as compared to the others.