I think this is a text encoding problem. Perhaps you may generate your
accented string explicitly in UTF-8, using perl. That would be
something like this:
set perl_script to "binmode(STDOUT, \":utf8\"); print \"As
altera\\x{00E7}\\x{00F5}es so ter\\x{00E3}o efeito depois que voce
abrir este programa de novo!\";"
set messageText to do shell script "perl -e '" & perl_script & "'"
display alert "Alerta" as critical message messageText attached to
window "main"