Non-equilibrium Thermodynamics of Spacetime
  It has previously been shown that the Einstein equation can be derived from the requirement that the Clausius relation dS = dQ/T hold for all local acceleration horizons through each spacetime point, where dS is one quarter the horizon area change in Planck units, and dQ and T are the energy flux across the horizon and Unruh temperature seen by an accelerating observer just inside the horizon. Here we show that a curvature correction to the entropy that is polynomial in the Ricci scalar requires a non-equilibrium treatment. The corresponding field equation is derived from the entropy balance relation dS =dQ/T+dS_i, where dS_i is a bulk viscosity entropy production term that we determine by imposing energy-momentum conservation. Entropy production can also be included in pure Einstein theory by allowing for shear viscosity of the horizon. 
Christopher Eling, Raf Guedens, Ted Jacobson