The easiest solution would probably be to make use of Unity’s built-in physics system. Give the boat a rigid body component, apply a force when you want it to go forward, and tweak its parameters (e.g. drag) to get the desired results.
Another option would be to use one of the input axes for forward motion, and to set up the axis for smoothing.
Finally, you could just do it manually if you wanted. For that, you’d need to keep track of the speed yourself, increase the speed when the ‘forward’ key is held down, and decrease the speed when not.