Not entirely sure if this is the answer you are after, but can you just access them like this?
acme$Accounting$children %>% names()
"New Software" "New Accounting Standards"
acme$IT$children %>% names()
"Outsource" "Go agile" "Switch to R"
Presumably you want to do this automatically so then it would be something like
names = c('Accounting', 'IT')
sapply(names, function(x) acme[[x]]$children %>% names(.))
There is probably a more elegant way to do this I think, but this doesn't look like a terrible way to do it.
EDIT
Since the user completely changed the question here is a new answer here:
get_height = function(x){
a = attributes(x)
a$height
}
height = 14
dendrapply(dend, function(x) ifelse(get_height(x) < height, x, '')) %>% unlist()
You just need to access the height of each terminal node in the dendrogram and determine if it is above or below the height you want it to be. Unfortunately this won't group together the leaf nodes that come from the same parent - however, this shouldn't be too difficult to add on with a bit of tinkering. Hopefully this gets you on your way.