Mutual accountability – Tangata Whenua and Kāwana 4 Tangata Whenua The concept of mutual accountability is evolving and often adopted in various international and domestic contexts. The OECD defines mutual accountability as “a process by which two (or multiple) partners agree to be held responsible for the commitments that they have voluntarily made to each other”.93 Lo et al. define mutual accountability as “the presence and use of explicit enforcement mechanisms that allow partners to hold those who have made commitments (or still need to make commitments) responsible for following through. The element of mutuality is present when both sides of an agreement have made commitments and are responsible to each other for fulfilling their responses.”94 Eyben states that mutual accountability “is about strengthening mechanisms for regulating behaviour between autonomous parties”95 and discusses the notions of power in relation to the idea of mutual responsibility and how that plays a significant role in relations and the wider system. The key concepts of partnership and relationships raised are particularly relevant as we shift the approach from accountability to responsibility, which is pertaining to an Ao Māori context and in Te Tiriti o Waitangi. Whitaker et al. assert that the best way to build mutual accountability is if it is taken jointly between parties and/or stakeholders. This is particularly evident when Māori and the Crown work together in collaboration, which is affirmed in Te Tiriti o Waitangi. Mutual accountability also means “that expectations are reciprocal”.96 Therefore, this reciprocal process and trust can be understood as whanaungatanga. Whitaker et al. also present a framework for mutual accountability:97 Kāwana • • • • Responsibility: Who is expected to carry out which actions or produce what results for whom? Discretion: Who is expected to invoke, interpret, or alter those responsibility expectations? Reporting: Who should provide what information to whom about how responsibilities are carried out? Reviewing and revising: Who is expected to use what information to make decisions about the future of the relationship? The adoption of mutual accountability could be further explored in the housing sector and context between Tangata Whenua and the Kāwana. There is an opportunity to strengthen participation in the housing sector, which not only thinks about horizontal accountability between two parties but also thinks about vertical accountability and inclusivity of the communities that they serve. The mutual accountability framework presented by Whitaker et al. in tandem with the learnings from Lo et al. present opportunities to think about mutual accountability as a fundamental approach to designing and developing equity-oriented systems change. Centring equity in the review of accountability mechanisms will be critical to operationalising Te Tiriti o Waitangi. Nevertheless, officials may argue that they are undertaking this work to some degree (as part of the MAIHI Whare Wānanga, transfer of public housing management to iwi and so on). However, there could be a broader systematic approach across the wider housing sector that learns from mutual accountability processes. 39