This really depends on how your files are set up. Here's an example using accounts.pm module file, and a script.pl file that uses it.

Both files are in the same directory, so I use use lib '.'; so the script knows to look in the current directory for the module file. Then in the module file, I use Exporter to set things up so you can then import the results() sub properly from the module:

accounts.pm module file

package accounts;
use strict;
use warnings;

require Exporter;
our @ISA = qw(Exporter);
our @EXPORT_OK = qw(results);

sub account {
    my $file = shift;
    open my $fh, '<', $file or die $!;
    my @accounts = <$fh>;
    close $fh;
    chomp @accounts;
    return \@accounts;
}
sub results {
    my $file = shift;
    my $results = account($file);
    return $results;
}
1;
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script.pl script file

use strict;
use warnings;
use Data::Dumper;

use lib '.';
use accounts qw(results);

my $file = "accounts.txt";

my $newdata = results($file);

print Dumper $newdata;
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accounts.txt file:

a
b
c
d
e
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Output:

$VAR1 = [
          'a',
          'b',
          'c',
          'd',
          'e'
        ];
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