The present paper describes, in a theoretical fashion, a variational approach to formulate fourth-order dynamical systems on differentiable manifolds on the basis of the Hamilton–d’Alembert principle of analytic mechanics. The discussed approach relies on the introduction of a Lagrangian function that depends on the kinetic energy and the covariant acceleration energy, as well as a potential energy function that accounts for conservative forces. In addition, the present paper introduces the notion of Rayleigh differential form to account for non-conservative forces. The corresponding fourth-order equation of motion is derived, and an interpretation of the obtained terms is provided from a system and control theoretic viewpoint. A specific form of the Rayleigh differential form is introduced, which yields non-conservative forcing terms assimilable to linear friction and jerk-type friction. The general theoretical discussion is complemented by a brief excursus about the numerical simulation of the introduced differential model.