This is the same code you posted on your other thread: Can't Use String as an Array Ref Help!. There is helpful information in that thread, including:

USE STRICT. That will trap obvious problems where you are spelling your variable names differently by mistake -- for example:

my $dbh_b = DBI->connect...

my $values = 
  join("," 
       ,map { $dbh_sec->quote($_) } @ar_acc_num 
      );
[download]

There is no other occurrence of "$dbh_sec" anywhere in the script except inside that map block. What do you think should happen there?

Please do not post your code here again until you have learned to include use strict; -- it will help you to focus your questions more effectively, and we won't get annoyed about having to explain bone-headed mistakes that you should have been able to catch on your own.

(Also, do check back on your earlier thread, and try to follow suggestions.)