How to calculate the level of Management Quality Commitment?

I just spark a thought about this:

MQCL = QARL

Where:

MQCL is a Management Quality Commitment Level
QARL is a Level where QAs are Reporting in to an organization or department. For example:

• 1 - Operational manager
• 2 - Senior managers
• 3 - Directors
• 4 - VPs
• 5 - CEO

Seems like this becomes more accurate when company becomes bigger. 

Note: Quality commitment is not equal to product quality