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Inland shipping has been extensively recognised as a sustainable, efficient and good alternative to rail and road modes of transportation. In recent years, various authorities and academic researchers have advocated shifting from road to other sustainable modes like inland waterway transport (IWT) or rail transport. Academic work on modernisation and technological innovations to enhance the effectiveness and efficiency of waterborne transportation is becoming apparent as a growing body of literature caused by the need to achieve a sustainable transport system. Thus, it became apparent to explore the research trends on IWT.

A systematic and structured literature review study was employed in this paper to identify the challenges and concepts in modernising inland waterways for freight transportation. The review analysed 94 articles published in 54 journals from six well-known databases between 2010 and 2022.

The key findings of this review are that despite various challenges confronting the sector, there have been successful cases of technological advancement in the industry. The main interest among scholars is improving technical and economic performance, digitalisation, and safety and environmental issues. The review revealed that most of the literature is fragmented despite growing interest from practitioners and academic scholars. Academic research to address the strategic objectives, including strengthening competitiveness (shipbuilding, hydrodynamics, incorporating artificial intelligence into the decision-making process, adopting blockchain technology to ensure transparency and security in the transactions, new technologies for fleets adaptation to climate change, more effective handling, maintenance and rehabilitation technologies), matching growth and changing trade patterns (intermodal solutions and new logistics approaches) are major causes of concerns.

By employing the approach of reviewing previously available literature on IWT review papers, this review complements the existing body of literature in the field of IWT by providing in a single paper a consolidation of recent state-of-the-art research on technological developments and challenges for inland waterways freight transport in the intermodal supply chain that can act as a single resource to keep researchers up to date with the most recent advancements in research in the domain of inland waterway freight transport. Additionally, this review identified gaps in the literature that may inspire new research themes in the field of IWT.

The Europe issue was long a basis of intra-party divisions within the Conservative Party, and the 2016 referendum on the United Kingdom's continued membership of the European Union revealed the extent of the divide. The decision of the UK electorate to leave the EU was expected to resolve the issue and allow for a return to unity within the Conservative Party. Yet, under the leadership of Theresa May, divisions on the Europe issue endured. Boris Johnson succeeded, where his predecessors had failed, in restoring intra-party unity. He successfully secured the backing of party members and the electorate, and the loyalty of the parliamentary party, by strategically prioritising the politics of support and placing Brexit at the core of his statecraft. However, it was also the extent to which Johnson was willing to go so as to silence opponents of his Brexit policy that characterised his leadership.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This article explores the concept of state entrepreneurship, particularly focusing on its darker aspects when states act as creative destroyers.

This study employs a systems-theoretical approach to develop a comprehensive framework for understanding the nature of statehood and its role in driving disruptive innovation. The research design includes an analysis of cases of state-mandated planned obsolescence, examining the ethical, political and economic implications of these strategies.

The main findings highlight that while state-driven innovation is often justified by noble goals such as climate change mitigation, these strategies may lead to ethically questionable outcomes, particularly when economic benefits for the state or associated entities are involved. The study also demonstrates that several aspects of state entrepreneurship align with established definitions of dark side entrepreneurship. The article concludes by underscoring the need for further research into the social costs incurred as states pursue their entrepreneurial missions.

The article demonstrates that states are organisations that pursue business models that would be considered unethical if adopted by other organisations. These models include strategies of state-mandated forms of planned obsolescence, a strategy commonly regarded as environmentally unsustainable or even criminal if performed by business organisations.