As they're both MS products, you might want to look at migration tools that MS provides. If you dig into the SQL*Server docs, I'll bet there's a tool that converts Access to SQL*Server. (I cannot imagine there isn't one cause SQL*Server licenses cost more than Access licenses ...)

As for Perl methods ... I would add more than just a INSERT INTO foo SELECT * FROM bar. I'd look at the table and see if it can't be normalized into a few more tables. Access doesn't allow for very good normalization, so that's the first thing I look at when dealing with it.