While I agree with your point that Quality should report to CEO's, your point was almost missed based on the poor argument and assumptions you've make as to the positions that do typically report to CEO's.  You state that the functions CEO's like to hang on to "confer power, authority, or control over people, money, and other resources" and functions that imply responsibility or accountability are relegated down the line.  First, I don't know of a CEO who doesn't demand accountability and responsibility REGARDLESS of the position; Sales, HR, and Finance most definitely are responsible and accountable.  How do you deduce otherwise?  Second, power, authority, and control over people, money, and other resources are broad characteristics and lines can be drawn to virtually any position within the company and not solely residing in Sales, HR, and Finance.  I think you could have made a much more effective argument without throwing CEO's under the bus!