Where in the Organization Should a Usability Group Belong?
http://www.usabilitybok.org/organizational/p690

Usability Body of Knowledge

Abstract:

Companies often struggle to find the best place for the usability/UCD group within the organizational structure. While common placements for this skill set are in the IT/development department, in the marketing/communications department, in the Quality Assurance department or in Product Development, whether these locations are the best for any specific organization is a function of the capability of the usability group and the maturity of the organization to leverage that capability.