On September 22, 2026, the third international conference SANDBOX 2026 with the theme "Innovation-driven Business, Accounting & Finance amid Uncertainty" took place.
The workshop was organized by the University of Economics - Vietnam National University, Hanoi (UEB) in collaboration with Rangsit University (Thailand), the Forum on Management and Economic Accounting - FAME (Indonesia), FPT Corporation (Vietnam), the Club of Financial Directors - CFO Vietnam and Politechnic University of Negeri Malang (Indonesia).
From applying technology to creating responsible value
Speaking at the conference, Prof. Dr. Tran Thi Thanh Tu - Head of the Science and Innovation Department, Director of the Science and Technology Development Fund, Vietnam National University, Hanoi - said that AI, digital technology, new business models and the shift of the global value chain are changing the way the economy operates, businesses compete and universities train the future generation.
According to her, for Vietnam and the ASEAN region, digital transformation not only helps improve efficiency, but has become an important foundation for productivity, competitiveness, adaptability and sustainable growth. However, technology itself does not guarantee the success of the transformation process. An impressive AI application does not automatically create business value. More data does not necessarily lead to better decisions. The use of AI in education does not automatically bring better learning outcomes.
Prof. Dr. Tran Thi Thanh Tu said that to transform technology into sustainable, measurable and responsible values, it is necessary to pay attention to 5 priorities: Switching from technology-based testing to value-based innovation; using AI to enhance human capacity; innovating human resource training methods for the digital economy; building innovative activities on the foundation of trust and responsible governance; and strengthening cooperation between universities, businesses, management agencies and international partners.
According to her, instead of just asking the question "Can AI do this or not?", organizations need to consider "Can AI create real, measurable and replicable value?". Digital transformation efficiency should therefore be assessed through its impact on productivity, decision-making quality, cost efficiency, risk management and value-creating capabilities, rather than just based on the number of technologies applied.
Sandbox mechanism helps bring AI from theory to practice
Speaking at the conference, Mr. Adam Mulawarman Tugio - Ambassador Extraordinary and Plenipotentiary of the Republic of Indonesia to Vietnam - said that besides the opportunity to improve productivity and support decision-making activities, the application of AI also entails new issues related to data quality, transparency, algorithm bias, network security and accountability. Therefore, the issue is not whether AI creates impact or not, but how to exploit the benefits of this technology while still controlling risks responsibly.
Ambassador Adam Mulawarman Tugio emphasized: "This is why the sandbox management model (controlled testing mechanism) is important, allowing businesses to test technology under the supervision of regulators, thereby helping to build policies based on practical evidence instead of just based on theory.
According to him, education also needs to change correspondingly to the development speed of AI. Training programs need to supplement knowledge about data, machine learning, AI management, network security and ethics; and at the same time strengthen the interdisciplinary nature between accounting, finance and technology. Learners not only need to know how to use AI but also need to clearly understand cases where they should not depend on technology.
At the conference, the Faculty of Accounting and Auditing - Hanoi National University of Economics - VNU-HN signed a memorandum of understanding with 17 partner units, which are Professional Associations and Universities of Indonesia. The memorandums of understanding on exchange and cooperation activities in scientific research, teaching and tripartite business cooperation activities.
