[centicosm]

I think something like that might be accounted for as Business Goodwill on a valuation (http://www.valuadder.com/glossary/business-goodwill.html). It would definitely be interesting to know if it is actually included in some internal or public accounting valuation and if the accountants actually adjust the values in some way as it surely has some impact.

[JamesBarney]

I think business goodwill is usually measured on the consumer side. And it's usually something like brand recognition like Coca-Cola. I've never seen it used to measure employee good-feelings/koolaid etc..