I would rewrite this. Here's one way:

#! /usr/bin/perl -wT 
use strict; 
use warnings; 

my $dir = 'var/log/accounts';


opendir DIR, $dir or die "Cannot opendir $dir:$!\n"; 
my @files = grep !/^\.{1,2}$/,readdir DIR;
closedir DIR;

for (@files) 
{
    my $file = "$dir/$_";    
    open IN,$file or die "Cannot open $file:$!\n";
    while (<IN>)
    {
        next if not /,/;
        my ($fullname,$username,$password,$domain,$service,$email,$upd
+ates,$ip_addr) = split(/,/, $_);
      next if not $ip_addr;
        print "$fullname\t$username\t$password\t$domain\t$service\t$em
+ail\t$updates\t$ip_addr\n";
    }
    close IN;
}
[download]

-- Regards,
Helgi Briem
helgi AT decode DOT is