Using more recentish functionality of Text::CSV_XS, you get quite readable code IMHO:

use Text::CSV_XS "csv";

my $hr   = csv (
    in           => "hr.txt",
    key          => "samaccountname",
    keep_headers => \my @keys,
    );

my $aoh = csv (in => "ad.txt", bom => 1, on_in => sub {
    my $sam = $_[1]{samaccountname} or die "No name in AD";
    my $ahr = $hr->{$sam};
    unless ($ahr) {
        warn "I got AD data for $sam, not in HR\n";
        next;
        }
    my @diff = map { [ $_, $ahr->{$_}, $_[1]{$_} ] }
        grep { $ahr->{$_} ne $_[1]{$_} } @keys;
    @diff or return;
    say "Changes for samaccount $sam";
    printf "  %-22s %-27.27s -> %s\n", @$_ for @diff;
    });
[download]

with the two datafiles you provided,

$ perl test.pl
Changes for samaccount barsu991
  mail                   Uttiam.Barski@pulse.org     -> William.Barski
+@pulse.org
  title                  Director of Cooks           -> Chief of Cooks
Changes for samaccount walkl003
  givenname              Lreblemet                   -> Larry
  employeenumber         20178941                    ->
  mail                   Lreblemet.Walker@pulse.org  -> Larry.Walker@p
+ulse.org
  title                  Head Cook                   -> Cook
Changes for samaccount karss001
  givenname              Sovyetk                     -> Steven
  mail                   Sovyetk.Karsten@pulse.org   -> Steven.Karsten
+@pulse.org
  title                  Dishwasher                  -> Dishw
  physicaldeliveryoffice Kitchen of the World        -> Sully's Kitche
+n
  streetaddress          205 Willy B. Temple         -> 48720 Belcard
  st                     WI                          -> IL
  postalcode             50987                       -> 34567
Changes for samaccount zingk072
  givenname              Kovon                       -> Kevin
  employeenumber         20113578                    ->
  symphonyemployeetype   IKP                         ->
  mail                   Kovon.Zingerman@pulse.org   -> Kevin.Zingerma
+n@pulse.org
  manager                cn=manager1,ou=users,ou=Kit ->
Changes for samaccount peizs194
  givenname              Synthia                     -> Samantha
  sn                     Smite                       -> Smith
  mail                   Synthia.Peizer@pulse.org    -> Samantha.Smith
+@pulse.org
  title                  Broiler Man                 -> Man, Broiler
Changes for samaccount hutcy231
  givenname              Yello                       -> Yaren
  mail                   Yello Hutchinson            -> Yaren Hutchins
+on
Changes for samaccount haserz221
  sn                     Haserkrilk                  -> Hasermann
  employeenumber         20125471                    ->
  mail                   Zebediah.Haserkrilk@kit.org -> Zebediah.Haser
+man@pulse.org
  telephonenumber                                    -> 555-555-5555
[download]

It is up to you to mold that into a report of your liking

Update: If you want to store the changes in a CSV file, change it like this:

my @diff;
my $aoh = csv (in => "ad.txt", bom => 1, on_in => sub {
    my $sam = $_[1]{samaccountname} or die "No name in AD";
    my $ahr = $hr->{$sam}           or die "I got AD data for $sam, no
+t in HR\n";
    push @diff, map { [ $sam, $_, $ahr->{$_}, $_[1]{$_} ] }
        grep { $ahr->{$_} ne $_[1]{$_} } @keys;
    });
csv (in => \@diff, out => "diff.csv");
[download]