Executive summary The purpose of this discussion paper is to explore and understand what the concept of accountability means for Māori in the context of Te Kāhui Tika Tangata Human Rights Commission Housing Inquiry into the provision of rights to a decent home. Accountability was defined as constructive accountability in the first Human Rights Commission 2021 report, 1 which had yet to explore a Te Ao Māori view. The discussion paper on Māori understandings of accountability is intended to form the basis of an approach with Māori partners on accountability specifically in the housing sector. The longer-term aim of the discussion is compliance with Te Tiriti o Waitangi in the housing sector. Tino rangatiratanga – Māori acting for Māori in matters relevant to Māori – through Māori leadership is fundamental to this To assist discussion about to whom or where accountability lies, a series of models and corresponding examples of each model are used to identify the current discussion on Māori accountability to Māori, Kāwana (Crown) accountability to Māori, Kāwana accountability to Tangata Tiriti and Māori accountability to Kāwana. Options that respond to Te Tiriti are identified. They include the model developed for the independent Māori Health Authority and further suggestions with different aspects of mutual accountability and self-determination. Sought now is feedback to enhance this discussion. The focus of this exploration is to develop a better understanding of Māori accountability to Māori. Examples of structural governance models and mechanisms that may better enable accountability discussion. to Māori at the local, regional, and national level are provided to identify helpful models for the future. Two overseas examples add to this discussion. Te Ao Māori accountability is identified as the long-term effective method of tikanga Māori, which includes clarity of purpose, responsibility, accountability, collective participation, and decision making, and systems of redress. In addition, the customary practice of kawa, which has been a fundamental value at the marae level, may be a helpful concept to identify those aspects of Māori housing that are not negotiable. There is variability amongst hapū/iwi in the practice of tikanga Māori and kawa, which, as applied practice, is generally mutually supportive, integrated into principles and values and context related. 6 The findings are intended to assist in a broader scope of work on accountability in the housing sector: • Te Ao Māori accountability is based on tikanga Māori in conjunction with kaupapa, kawa, kaitiakitanga, whakapapa, wairuatanga and mātauranga Māori and is context based. • The recognition that the intertwined nature of Te Ao Māori values and principles within which accountability practices sit is fundamental to future decision making for Māori housing. Te Kāhui Tika Tangata New Zealand Human Rights Commission Housing Inquiry