Entropy, in the form of temperature, and acceleration can be generally related via the Unruh effect ...
It is the prediction that an accelerating observer will observe black-body radiation where an inertial observer would observe none. http://en.wikipedia.org/wiki/Unruh_effect
I'm studying Cosmology and i believe that this potential is like that of Hydrodynamics theory since we consider a perfect fluid to approximate the matter in the universe...
well if you are studying cosmology, you probably know the entropy of the universe is increasing over time...
if that is a dot over the "S" in your post, meaning the time derivative, It probably isn't zero for all time...but could that be an approximation for a short time period??