Inserting PHP inside do_shortcode

This is the code I would use:

$open_shortcode="[vc_accordion]";
$shortcode_data="";
$close_shortcode="[/vc_accordion]";

$myarray = array(
    'tabs' => 
        array(
            'title' => 'Section 1',
            'content' => 'Any text here'
        ),
        array(
            'title' => 'Section 2',
            'content' => 'Any text here'
        )
);

foreach( $myarray['tabs'] as $tab ){
    $shortcode_data .= '[vc_accordion_tab title="' . $tab['title'] . '"]' . $tab['content'] . '[/vc_accordion_tab]';
}

echo do_shortcode($open_shortcode . $shortcode_data . $close_shortcode);

Assuming you want something similar to this:

[vc_accordion]
    [vc_accordion_tab title="Section 1"]Any text here[/vc_accordion_tab]
    [vc_accordion_tab title="Section 2"]Any text here[/vc_accordion_tab]
[/vc_accordion]

You provided very little detail which doesn’t help us help you, but I believe this should do the trick.