It doesn't approach it from a thermodynamic perspective, but the following paper summarises the duality between electrics, hydraulics, acoustics and mechanics:

It doesn't approach it from a thermodynamic perspective, but the following paper summarises the duality between electrics, hydraulics, acoustics and mechanics: SchÖnfeld, J. C. (1954). Analogy of hydraulic, mechanical, acoustic and electric systems. Applied Scientific Research, Section B, 3(1), 417–450. doi:10.1007/bf02919918