use strict;
use warnings;
use File::Find;
use Encode 'decode';

my @found_files;
File::Find::find(sub {
    push @found_files, decode('UTF-8', $File::Find::name);
}, '.');

@found_files = sort @found_files;

for my $file (@found_files) {
    my $fs_name = encode('UTF-8', $file);
    open my $fh, '<', $fs_name
        or die "Couldn't open '$file': $!";
};