$src ='<?xml version="1.0" encoding="UTF-8"?><record name="rightnav" type="content"><item name="RHS_Image"><value>/me/accounts/include/images/accounts_RHS.jpg</value>
</item>
    <item name="RHS_Navigation">';

$new_tag ='<item name="abcd"><value>';

if($src =~ /<record (.*?)>/igm){
  $src=~ s/$&/$&$new_tag/i;
}

print "\n$src";

##</code><code>##

<?xml version="1.0" encoding="UTF-8"?><record name="rightnav" type="content"><it
em name="abcd"><value><item name="RHS_Image"><value>/me/accounts/include/images/
accounts_RHS.jpg</value>
</item>
    <item name="RHS_Navigation">