Create accumulator element (for loss) directly on the device

[isvogor-foi]

…rectly on the device

What does this PR do?

Fixes #12408

Does your PR introduce any breaking changes? If yes, please list them.

No

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[isvogor-foi]

@carmocca is it possible to trigger the ci-tests again? Looks like some pip dependency error was raised, which is unrelated to this PR. Build infrastructure hickup?