Tino rangatiratanga: Māori self-determination and responsibility to Māori Accountability can be implemented, strengthened, or enhanced, acknowledging Māori understandings of accountability. Based on the learnings thus far, as noted in this discussion paper, we have identified key tikanga concepts that draw on the Māori notions of responsibility and accountability. The cultural principles, values and practices that are part of Te Ao Māori system of responsibility and accountability are performed through tino rangatiratanga, that is, Māori taking responsibility and accountability for Māori: selfdetermination. Those principles, values and practices are integrated and include tikanga, kaupapa, kawa, whakapapa and kaitiakitanga. Tino rangatiratanga is a key concept in Te Tiriti, so our analysis adopts a Tiriti framework. How could tino rangatiratanga apply to the housing sphere? A “new theory of collective accountability” was urged 20 years ago along with “collaboration and collective accountability’ at the local level, requiring “new institutional alignments and assignments of responsibility” at different levels.109 However, apart from the call to strengthen accountability in the public sphere and to recently seek an understanding of accountability in Te Ao Māori sphere, little progress seems to have been made. Te Ao Māori accountability system includes positive responsibility as well as accountability as enforcement and rangatira as leadership and self-determination. Te Ao Māori approach to responsibility, obligation and accountability is collective decision making that is contextually relevant. To be effective, this collective system requires clarity of purpose and communication. The collective understanding of accountability operates at different levels and is not unlike the national responsibility and accountability urged in Aotearoa New Zealand as ‘Team New Zealand’ to combat the health pandemic in 2021. While such a system is operated by Māori, it is clear that collective opportunity for participation and decision making should be an essential factor for a new theory of collective accountability. Te Ao Māori collective approach to accountability 46 through tikanga Māori is a participatory form of decision making. Therefore, a new theory of collective accountability must enable participation in decision making and, for Māori taking responsibility and accountability, enable the enactment of tino rangatiratanga. A new theory of collective responsibility and accountability could be developed for ‘all of Kāwana’ implementation, enabling innovation and a greater urgency to housing problem solving. Applying such a system could also be through the introduction of a Māori housing system that enables Māori to make decisions for Māori. However, particularly when acting in the public sphere, we note that, while accountability underpins representative democracy, when greater autonomy occurs to enable additional managerial responsibility, more stringent accountability for performance tends to occur. “Accountability cannot be seen in a vacuum”, and while accountability is seen as part of checks and balances to ensure probity and transparency, there are a “complex array of formal systems and processes”110 and accountability relationships. Accountability in the public sector involves many roles and tasks, and the concept is complex. Te Kāhui Tika Tangata New Zealand Human Rights Commission Housing Inquiry