#!perl
use strict;
use XML::Twig;

my $twig = XML::Twig->new (); 
my $hr = $twig->parse(\*DATA)->simplify;
for (@{$hr->{'Account'}}){
  print $_->{'Id'}."\n";
  print $_->{'OwnerLastName'}."\n";
  print $_->{'OwnerFirstName'}."\n\n";
}

__DATA__
<?xml version="1.0" encoding="utf-8"?>
.
.
.