Since your file name includes a single-byte (latin1) version of e_acute, the question about compatibility and portability applies to your choice of file system, not your choice of perl coding idiom.
It looks (surprisingly) like the text display in your terminal window (or whatever is presenting the stated output) is able to render Latin1 accented characters regardless of whether they are in single-byte or utf8-two-byte form. If your file names are likely to be limited to Latin-1 characters, you should check out this other current thread: Re: how to check the encoding of a file, to see how to tell whether the names are in utf8 or single-byte latin-1.
To the extent that your file names involve single-byte latin-1 characters (and your terminal can show these correctly without further ado), I don't see why you'd want to do anything with utf8 -- at least, not until your code ends up on another system where the file names are utf8 instead.
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