diff --git a/cpp/src/arrow/flight/sql/odbc/CMakeLists.txt b/cpp/src/arrow/flight/sql/odbc/CMakeLists.txt
index 6f4f007a602d..5195ba07c821 100644
--- a/cpp/src/arrow/flight/sql/odbc/CMakeLists.txt
+++ b/cpp/src/arrow/flight/sql/odbc/CMakeLists.txt
@@ -35,8 +35,7 @@ endif()
 
 add_definitions(-DUNICODE=1)
 
-add_subdirectory(flight_sql)
-add_subdirectory(odbcabstraction)
+add_subdirectory(odbc_impl)
 add_subdirectory(tests)
 
 arrow_install_all_headers("arrow/flight/sql/odbc")
@@ -90,7 +89,6 @@ add_arrow_lib(arrow_flight_sql_odbc
               SHARED_PRIVATE_LINK_LIBS
               ${ODBC_LIBRARIES}
               ${ODBCINST}
-              odbcabstraction
               arrow_odbc_spi_impl)
 
 foreach(LIB_TARGET ${ARROW_FLIGHT_SQL_ODBC_LIBRARIES})
diff --git a/cpp/src/arrow/flight/sql/odbc/entry_points.cc b/cpp/src/arrow/flight/sql/odbc/entry_points.cc
index 9315d57138b1..436bb32258bc 100644
--- a/cpp/src/arrow/flight/sql/odbc/entry_points.cc
+++ b/cpp/src/arrow/flight/sql/odbc/entry_points.cc
@@ -16,7 +16,7 @@
 // under the License.
 
 // platform.h includes windows.h, so it needs to be included first
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #ifdef _WIN32
 #  include <windows.h>
@@ -30,10 +30,10 @@
 #include "arrow/flight/sql/odbc/odbc_api.h"
 #include "arrow/flight/sql/odbc/visibility.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_environment.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_statement.h"
 
 #include "arrow/util/logging.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_api.cc b/cpp/src/arrow/flight/sql/odbc/odbc_api.cc
index 0a9452f6ab18..0701ae9e22fa 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_api.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_api.cc
@@ -16,23 +16,23 @@
 // under the License.
 
 // flight_sql_connection.h needs to be included first due to conflicts with windows.h
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/flight_sql_driver.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/encoding_utils.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/attribute_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_environment.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
 #include "arrow/util/logging.h"
 
 #if defined _WIN32 || defined _WIN64
 // For displaying DSN Window
-#  include "arrow/flight/sql/odbc/flight_sql/system_dsn.h"
+#  include "arrow/flight/sql/odbc/odbc_impl/system_dsn.h"
 #endif
 
 // odbc_api includes windows.h, which needs to be put behind winsock2.h.
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/CMakeLists.txt b/cpp/src/arrow/flight/sql/odbc/odbc_impl/CMakeLists.txt
similarity index 80%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/CMakeLists.txt
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/CMakeLists.txt
index 79fae29fbd4c..aa4938cb60f9 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/CMakeLists.txt
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/CMakeLists.txt
@@ -16,9 +16,6 @@
 # under the License.
 
 add_library(arrow_odbc_spi_impl
-            include/flight_sql/flight_sql_driver.h
-            include/flight_sql/config/configuration.h
-            include/flight_sql/config/connection_string_parser.h
             accessors/binary_array_accessor.cc
             accessors/binary_array_accessor.h
             accessors/boolean_array_accessor.cc
@@ -39,11 +36,28 @@ add_library(arrow_odbc_spi_impl
             accessors/timestamp_array_accessor.h
             address_info.cc
             address_info.h
+            attribute_utils.h
+            blocking_queue.h
+            calendar_utils.cc
+            calendar_utils.h
+            config/configuration.cc
+            config/configuration.h
+            config/connection_string_parser.cc
+            config/connection_string_parser.h
+            diagnostics.cc
+            diagnostics.h
+            error_codes.h
+            encoding.cc
+            encoding.h
+            encoding_utils.h
+            exceptions.cc
+            exceptions.h
             flight_sql_auth_method.cc
             flight_sql_auth_method.h
             flight_sql_connection.cc
             flight_sql_connection.h
             flight_sql_driver.cc
+            flight_sql_driver.h
             flight_sql_get_tables_reader.cc
             flight_sql_get_tables_reader.h
             flight_sql_get_type_info_reader.cc
@@ -72,37 +86,50 @@ add_library(arrow_odbc_spi_impl
             get_info_cache.h
             json_converter.cc
             json_converter.h
+            odbc_connection.cc
+            odbc_connection.h
+            odbc_descriptor.cc
+            odbc_descriptor.h
+            odbc_environment.cc
+            odbc_environment.h
+            odbc_handle.h
+            odbc_statement.cc
+            odbc_statement.h
+            platform.h
             record_batch_transformer.cc
             record_batch_transformer.h
             scalar_function_reporter.cc
             scalar_function_reporter.h
+            spi/connection.h
+            spi/driver.h
+            spi/result_set.h
+            spi/result_set_metadata.h
+            spi/statement.h
             system_trust_store.cc
             system_trust_store.h
-            config/configuration.cc
-            config/connection_string_parser.cc
+            types.h
+            type_utilities.h
             util.cc
             util.h)
-target_include_directories(arrow_odbc_spi_impl
-                           PUBLIC include include/flight_sql
-                                  ${CMAKE_SOURCE_DIR}/odbcabstraction/include)
+target_include_directories(arrow_odbc_spi_impl PUBLIC include include/odbc_impl)
 target_include_directories(arrow_odbc_spi_impl PUBLIC ${CMAKE_CURRENT_LIST_DIR})
 
 if(WIN32)
   target_sources(arrow_odbc_spi_impl
-                 PRIVATE include/flight_sql/ui/add_property_window.h
-                         include/flight_sql/ui/custom_window.h
-                         include/flight_sql/ui/dsn_configuration_window.h
-                         include/flight_sql/ui/window.h
+                 PRIVATE ui/add_property_window.cc
+                         ui/add_property_window.h
                          ui/custom_window.cc
-                         ui/window.cc
+                         ui/custom_window.h
                          ui/dsn_configuration_window.cc
-                         ui/add_property_window.cc
+                         ui/dsn_configuration_window.h
+                         ui/window.cc
+                         ui/window.h
                          win_system_dsn.cc
                          system_dsn.cc
                          system_dsn.h)
 endif()
 
-target_link_libraries(arrow_odbc_spi_impl PUBLIC odbcabstraction arrow_flight_sql_shared
+target_link_libraries(arrow_odbc_spi_impl PUBLIC arrow_flight_sql_shared
                                                  arrow_compute_shared Boost::locale)
 
 # Link libraries on MINGW64 only
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.cc
index 2815a9d6f807..30798189047d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.h"
 
 #include <algorithm>
 #include <cstdint>
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.h
similarity index 91%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.h
index dd1677302ec7..26df4b80ef7f 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc
index 5918aa3c7326..987cf2d100ed 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.h"
 #include "arrow/testing/builder.h"
 #include "arrow/testing/gtest_util.h"
 #include "gtest/gtest.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.cc
index 5992a161d5ae..32120a9fd024 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h
similarity index 86%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h
index fb90a75491a4..f4d9ebe60b9c 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h
@@ -17,9 +17,9 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc
index 4e2ac05fa67f..9a63845d957a 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/common.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/common.h
similarity index 90%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/common.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/common.h
index 844aa13a40f3..45f88b50fb8c 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/common.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/common.h
@@ -21,9 +21,9 @@
 #include <cstdint>
 #include <cstring>
 #include "arrow/array.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/scalar.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.cc
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.cc
index 649c972aab08..18c10f6b84fd 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.cc
@@ -15,9 +15,11 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
+
 #include <time.h>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h"
 
 using arrow::Date32Array;
 using arrow::Date64Array;
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.h
similarity index 91%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.h
index 47aa27047af1..cb7d9cc9ae33 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc
index ede7df80ead3..c303817f6330 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc
@@ -15,9 +15,10 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.cc
index 341f9e63f1fa..fc4667b09792 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.h"
 
 #include "arrow/array.h"
 #include "arrow/scalar.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.h
similarity index 89%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.h
index 22850e03e5a6..9aa45e081bb8 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.h
@@ -18,9 +18,9 @@
 #pragma once
 
 #include <locale>
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc
index 11893ff8acb4..6b1386b478d6 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.h"
 #include "arrow/builder.h"
 #include "arrow/testing/builder.h"
 #include "arrow/util/decimal.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/main.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/main.h
similarity index 58%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/main.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/main.h
index 638dfa302467..4ccafd0482dc 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/main.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/main.h
@@ -17,11 +17,11 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/binary_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/boolean_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/date_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/decimal_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.cc
index dbfb69c53382..0d87ac8c1f52 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.h
similarity index 85%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.h
index 46c4eb10c6bd..6708b52bb3b2 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.h
@@ -18,10 +18,10 @@
 #pragma once
 
 #include "arrow/array.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/common.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/common.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/scalar.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc
index a6eca0e47dbe..47b3bede41c4 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/primitive_array_accessor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.cc
index 53ab59ea6a27..bcc4729100ce 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.cc
@@ -15,12 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.h"
 
 #include <boost/locale.hpp>
 #include <cstring>
 #include "arrow/array.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.h
similarity index 88%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.h
index 717f0f4de2ab..24b0ccfc8a09 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.h
@@ -18,10 +18,10 @@
 #pragma once
 
 #include <locale>
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc
index 87e2c254afb0..ea629e1b1424 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/string_array_accessor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.cc
index 92a70554fc11..b612640daeec 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.h
similarity index 91%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.h
index 1a42cd4cc961..bc9de04a524b 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc
index 998514497823..ca5fdd2aa7cd 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc
@@ -15,11 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/time_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
-#include "odbcabstraction/calendar_utils.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.cc
index 14b740f3b295..731c012289a3 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
 
 #include <cmath>
 #include <limits>
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.h
similarity index 91%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.h
index 4146a51ea943..dd87c856d5aa 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc
index c0160c3455a9..339e99cd0e10 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc
@@ -15,11 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/accessors/timestamp_array_accessor.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
-#include "odbcabstraction/calendar_utils.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/types.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/types.h
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/types.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/types.h
index e2d770cf1887..55a4d216126f 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/accessors/types.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/types.h
@@ -22,10 +22,10 @@
 #include <sstream>
 
 #include "arrow/array.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/address_info.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/address_info.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/address_info.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/address_info.cc
index 4ee03bfec85f..7bdb4d58cf82 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/address_info.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/address_info.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/address_info.h"
+#include "arrow/flight/sql/odbc/odbc_impl/address_info.h"
 #include <cstdint>
 
 namespace driver {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/address_info.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/address_info.h
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/address_info.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/address_info.h
index 91f5a7175d7c..c127c0f4a29d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/address_info.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/address_info.h
@@ -19,7 +19,7 @@
 
 #include <string>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sys/types.h>
 #include <cstdint>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/attribute_utils.h
similarity index 94%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/attribute_utils.h
index 5439edc6cd83..f5b12338f898 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/attribute_utils.h
@@ -22,11 +22,10 @@
 #include <algorithm>
 #include <cstring>
 #include <memory>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/encoding_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 namespace ODBC {
 using arrow::flight::sql::odbc::WcsToUtf8;
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/blocking_queue.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/blocking_queue.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/blocking_queue.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/blocking_queue.h
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/calendar_utils.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/calendar_utils.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/calendar_utils.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/calendar_utils.cc
index 04229358a6f5..b47b33f2d93f 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/calendar_utils.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/calendar_utils.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "odbcabstraction/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
 
 #include <chrono>
 #include <cstdint>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/calendar_utils.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/calendar_utils.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/config/configuration.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/configuration.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/config/configuration.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/config/configuration.cc
index bb4f286ec46d..d575f5cbcf88 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/config/configuration.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/configuration.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
 #include "arrow/result.h"
 #include "arrow/util/utf8.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/configuration.h
similarity index 92%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/config/configuration.h
index 98341aae4798..bebb1ae71f1d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/configuration.h
@@ -19,8 +19,8 @@
 
 #include <stdint.h>
 #include <string>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
 
 #if defined _WIN32 || defined _WIN64
 // winuser.h needs to be included after windows.h, which is defined in platform.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/config/connection_string_parser.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/config/connection_string_parser.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.cc
index e23ab2c7f7d4..f9dacecef525 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/config/connection_string_parser.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/connection_string_parser.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.h"
 
 #include <stdint.h>
 #include <iostream>
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/connection_string_parser.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/connection_string_parser.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.h
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/diagnostics.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/diagnostics.cc
similarity index 92%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/diagnostics.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/diagnostics.cc
index e72deb69cf08..846729bc8dfc 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/diagnostics.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/diagnostics.cc
@@ -15,9 +15,10 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 #include <utility>
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/diagnostics.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/diagnostics.h
index ff2ac5d0ea19..632090277962 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/diagnostics.h
@@ -21,8 +21,8 @@
 #include <string>
 #include <vector>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 class Diagnostics {
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/encoding.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding.cc
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/encoding.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding.cc
index f456326456e1..382743364673 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/encoding.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
 
 #if defined(__APPLE__)
 #  include <dlfcn.h>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding.h
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding.h
index 101fc5cf2cd3..e603df169fb5 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding.h
@@ -22,7 +22,7 @@
 #include <cstring>
 #include <locale>
 #include <vector>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 #include "arrow/util/macros.h"
 
 #if defined(__APPLE__)
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/encoding_utils.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding_utils.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/encoding_utils.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding_utils.h
index 0a10584986f9..6c45ca84fd0f 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/encoding_utils.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/encoding_utils.h
@@ -16,8 +16,8 @@
 // under the License.
 
 #pragma once
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqlext.h>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/error_codes.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/error_codes.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/error_codes.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/error_codes.h
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/exceptions.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/exceptions.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/exceptions.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/exceptions.cc
index 9505660fabb5..792c413cbe98 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/exceptions.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/exceptions.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <utility>
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/exceptions.h
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/exceptions.h
index e74c52cf4abe..d93a8e12f177 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/exceptions.h
@@ -20,7 +20,7 @@
 #include <cstdint>
 #include <exception>
 #include <string>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/error_codes.h"
+#include "arrow/flight/sql/odbc/odbc_impl/error_codes.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.cc
index 991f601205ab..5ea456a07161 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.cc
@@ -15,14 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.h"
-
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.h"
 
 #include "arrow/flight/client.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 #include "arrow/result.h"
 #include "arrow/status.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.h
similarity index 90%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.h
index dd641d5fa3ae..4d2476e7a68f 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.h
@@ -21,8 +21,8 @@
 #include <memory>
 #include <string>
 #include "arrow/flight/client.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.cc
index 5905a605ef7c..e1b7106250d6 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.cc
@@ -15,16 +15,16 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include "arrow/flight/client_cookie_middleware.h"
-#include "arrow/flight/sql/odbc/flight_sql/address_info.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_auth_method.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/address_info.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_auth_method.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/flight/types.h"
 
 #include <boost/algorithm/string.hpp>
@@ -32,12 +32,12 @@
 #include <boost/asio/ip/address.hpp>
 #include <boost/lexical_cast.hpp>
 #include <boost/optional.hpp>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 
 #include <sql.h>
 #include <sqlext.h>
 
-#include "arrow/flight/sql/odbc/flight_sql/system_trust_store.h"
+#include "arrow/flight/sql/odbc/odbc_impl/system_trust_store.h"
 
 #ifndef NI_MAXHOST
 #  define NI_MAXHOST 1025
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h
index e3eb03b6663e..cc53ef1a08aa 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h
@@ -17,14 +17,14 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
 
 #include <vector>
 #include "arrow/flight/api.h"
 #include "arrow/flight/sql/api.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/get_info_cache.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/get_info_cache.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc
index fda6c7795a09..55b9beddb9e1 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_connection_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 #include "arrow/flight/types.h"
 #include "gtest/gtest.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_driver.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.cc
similarity index 92%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_driver.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.cc
index 5a9f4fba4c56..0ead6b0c9b4b 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_driver.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.cc
@@ -15,11 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/flight_sql_driver.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.h"
+
 #include "arrow/compute/api.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/util/io_util.h"
 #include "arrow/util/logging.h"
 #include "arrow/util/string.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/flight_sql_driver.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.h
similarity index 88%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/flight_sql_driver.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.h
index f31f204a4efd..36ad632f0e3d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/flight_sql_driver.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/driver.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/driver.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.cc
index 83c01faf53e0..9db4c36284b6 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.cc
@@ -15,11 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.h"
+
 #include "arrow/array/builder_binary.h"
 #include "arrow/array/builder_primitive.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/io/memory.h"
 #include "arrow/status.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.h
similarity index 94%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.h
index eeb52b077b88..33f9fc35a03e 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.h
@@ -16,7 +16,7 @@
 // under the License.
 
 #include <optional>
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.cc
index e199304795b5..b1238e6be636 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.cc
@@ -15,10 +15,11 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.h"
+
 #include "arrow/array.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/io/memory.h"
 
 #include <utility>
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.h
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.h
index 9344a87ced4a..a8827b8e10b0 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.h
@@ -16,7 +16,7 @@
 // under the License.
 
 #include <optional>
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.cc
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.cc
index 78e1bbb226a6..ec4b99b70404 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.cc
@@ -15,8 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h"
 
 #include <sql.h>
 
@@ -24,10 +23,10 @@
 #include "arrow/flight/types.h"
 #include "arrow/scalar.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h
similarity index 81%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h
index ea224a17526d..a1151c2a70a6 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h
@@ -18,14 +18,14 @@
 #pragma once
 
 #include "arrow/flight/sql/client.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h"
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/flight/types.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.cc
index b7b25eefca35..e181364f7ba2 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.cc
@@ -15,11 +15,11 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/main.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.h"
 
 #include <boost/functional/hash.hpp>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/main.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.h
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.h
index 9f1ad27f9f21..dd4fac309d4a 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.h
@@ -18,7 +18,7 @@
 #pragma once
 
 #include <memory>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/type_fwd.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.cc
similarity index 87%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.cc
index d0d78b108dc8..7a7996428b28 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.cc
@@ -15,13 +15,14 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.h"
+
 #include <memory>
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_accessors.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_accessors.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.h
index 53a4cc3466b9..a50f3232e249 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_column.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_column.h
@@ -18,8 +18,8 @@
 #pragma once
 
 #include "arrow/array.h"
-#include "arrow/flight/sql/odbc/flight_sql/accessors/types.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/accessors/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.cc
index 594719598202..773b408ab274 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.cc
@@ -15,15 +15,16 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h"
+
 #include "arrow/flight/sql/column_metadata.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/util/key_value_metadata.h"
 
 #include <utility>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h
similarity index 94%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h
index cdecc9ec3ff6..b4cb45c80a0c 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set_metadata.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/flight/types.h"
 #include "arrow/type.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.cc
index 5badd7a4d3fd..52eac077c2bc 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.cc
@@ -15,11 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.h"
+
 #include <fstream>
 #include <sstream>
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_ssl_config.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_ssl_config.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.cc
index 298c3ce7f59d..f983f85a098f 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.cc
@@ -15,22 +15,23 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.h"
+
 #include <sql.h>
 #include <sqlext.h>
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.h"
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/io/memory.h"
 
 #include <boost/optional.hpp>
 #include <utility>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.h
similarity index 92%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.h
index aa3005a7de86..ea765295c35e 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.h
@@ -17,10 +17,10 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 #include "arrow/flight/api.h"
 #include "arrow/flight/sql/api.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.cc
index 7c8e8b9a3ba9..486643077e54 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.cc
@@ -15,12 +15,13 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.h"
+
 #include "arrow/flight/sql/column_metadata.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_get_tables_reader.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_get_tables_reader.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.h
index 4d33af07e22e..adbe4ba8c1cc 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_columns.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_columns.h
@@ -20,8 +20,8 @@
 #include <optional>
 #include "arrow/array/builder_binary.h"
 #include "arrow/array/builder_primitive.h"
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/status.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.cc
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.cc
index 0ef7c8cdfe90..f8a49b8278d3 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.cc
@@ -15,12 +15,13 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h"
+
 #include "arrow/flight/api.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h"
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/flight/types.h"
 #include "arrow/util/string.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h
similarity index 87%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h
index bd639e47a72c..7497c424d560 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h
@@ -18,11 +18,11 @@
 #pragma once
 
 #include "arrow/flight/sql/client.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/flight/types.h"
 #include "arrow/type.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.cc
index a1a62d211581..e9acf6a52208 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.cc
@@ -15,12 +15,13 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.h"
+
 #include <boost/algorithm/string/join.hpp>
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_get_type_info_reader.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_get_type_info_reader.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.h
index d7208d7efb99..2719c2486735 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_type_info.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_type_info.h
@@ -20,8 +20,8 @@
 #include <optional>
 #include "arrow/array/builder_binary.h"
 #include "arrow/array/builder_primitive.h"
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/status.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.cc
index dd692622a1a2..ade7fd5b57f6 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.cc
@@ -15,8 +15,8 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h
index e02d976dd9c0..e6905f242afc 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h
@@ -19,7 +19,7 @@
 
 #include "arrow/flight/client.h"
 #include "arrow/flight/sql/client.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/blocking_queue.h"
+#include "arrow/flight/sql/odbc/odbc_impl/blocking_queue.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc
index a21a142b4a8c..819750a50c93 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc
@@ -19,8 +19,8 @@
 
 #include "arrow/testing/gtest_util.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h"
-#include "arrow/flight/sql/odbc/flight_sql/json_converter.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/json_converter.h"
 #include "arrow/flight/test_flight_server.h"
 #include "arrow/flight/test_util.h"
 #include "gtest/gtest.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/get_info_cache.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/get_info_cache.cc
similarity index 99%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/get_info_cache.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/get_info_cache.cc
index 9e46bf2ff9df..ab7c085dca1c 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/get_info_cache.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/get_info_cache.cc
@@ -15,22 +15,22 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/get_info_cache.h"
+#include "arrow/flight/sql/odbc/odbc_impl/get_info_cache.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqlext.h>
 #include "arrow/array.h"
 #include "arrow/array/array_nested.h"
 #include "arrow/flight/sql/api.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 #include "arrow/scalar.h"
 #include "arrow/type_fwd.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_stream_chunk_buffer.h"
-#include "arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer.h"
+#include "arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 // Aliases for entries in SqlInfoOptions::SqlInfo that are defined here
 // due to causing compilation errors conflicting with ODBC definitions.
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/get_info_cache.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/get_info_cache.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/get_info_cache.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/get_info_cache.h
index 3407c7b7c2d2..81ca9de5e79c 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/get_info_cache.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/get_info_cache.h
@@ -22,7 +22,7 @@
 #include <mutex>
 #include <unordered_map>
 #include "arrow/flight/sql/client.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter.cc
index a21d5601d192..69aad8da9641 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter.cc
@@ -15,13 +15,13 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/json_converter.h"
+#include "arrow/flight/sql/odbc/odbc_impl/json_converter.h"
 
 #include <rapidjson/rapidjson.h>
 #include <rapidjson/writer.h>
 #include <boost/beast/core/detail/base64.hpp>
 #include "arrow/builder.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 #include "arrow/scalar.h"
 #include "arrow/visitor.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc
similarity index 99%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc
index 4732c1d3cdec..8c6f20b46b82 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/json_converter_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc
@@ -15,7 +15,7 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/json_converter.h"
+#include "arrow/flight/sql/odbc/odbc_impl/json_converter.h"
 #include "arrow/scalar.h"
 #include "arrow/testing/builder.h"
 #include "arrow/type.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/main.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/main.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/main.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/main.cc
index 79dbd57fce97..c2c01fe645cf 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/main.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/main.cc
@@ -15,14 +15,14 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/flight_sql_driver.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
-
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_result_set_metadata.h"
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_driver.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement.h"
 
 #include <iostream>
 #include <memory>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_connection.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_connection.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_connection.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_connection.cc
index 8e1d7435fd2c..395aa04d1fb5 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_connection.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_connection.cc
@@ -15,19 +15,19 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
 
 #include "arrow/result.h"
 #include "arrow/util/utf8.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/attribute_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_environment.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/statement.h"
 
 #include <odbcinst.h>
 #include <sql.h>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_connection.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_connection.h
index 53060e3b5230..d95dda57e4e3 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_connection.h
@@ -17,8 +17,8 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_handle.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
 
 #include <sql.h>
 #include <map>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_descriptor.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_descriptor.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.cc
index af6fbf7b94e9..489bba874c09 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_descriptor.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.cc
@@ -15,18 +15,18 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h"
 
 #include <sql.h>
 #include <sqlext.h>
 #include <algorithm>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/type_utilities.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set_metadata.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/attribute_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/type_utilities.h"
 
 using ODBC::DescriptorRecord;
 using ODBC::ODBCConnection;
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h
index 9b05b50e9bc3..8a6cab82be0d 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h
@@ -17,7 +17,7 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_handle.h"
 
 #include <sql.h>
 #include <sqlext.h>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_environment.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_environment.cc
similarity index 87%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_environment.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_environment.cc
index 9f2192c8b3d1..f51b27f40c4c 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_environment.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_environment.cc
@@ -15,12 +15,12 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_environment.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/driver.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/driver.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 #include <sqlext.h>
 #include <algorithm>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_environment.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_environment.h
index 7f41793583ab..db798e8b76f5 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_environment.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_environment.h
@@ -17,7 +17,7 @@
 
 #pragma once
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_handle.h"
 
 #include <sql.h>
 #include <memory>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_handle.h
similarity index 94%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_handle.h
index cf367ae0922e..4e46c7be4e25 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_handle.h
@@ -18,13 +18,13 @@
 #pragma once
 
 // platform.h includes windows.h, so it needs to be included first
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <functional>
 #include <mutex>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
 
 /**
  * @brief An abstraction over a generic ODBC handle.
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_statement.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_statement.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_statement.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_statement.cc
index 2b9f8254afea..4ff452892bdd 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/odbc_impl/odbc_statement.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_statement.cc
@@ -15,16 +15,16 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h"
-
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/attribute_utils.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_descriptor.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set_metadata.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_statement.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/attribute_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_descriptor.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/result_set.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/result_set_metadata.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 #include <sql.h>
 #include <sqlext.h>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_statement.h
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_statement.h
index e8d0030cc164..a18c68ab6ad6 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/odbc_statement.h
@@ -18,9 +18,9 @@
 #pragma once
 
 // platform.h platform.h includes windows.h so it needs to be included first
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_handle.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_handle.h"
 
 #include <sql.h>
 #include <memory>
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/parse_table_types_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/parse_table_types_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc
index cc19d640febc..cf1e5930a827 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/parse_table_types_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_statement_get_tables.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_statement_get_tables.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 #include "gtest/gtest.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/platform.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/platform.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.cc
index 1c3aaad5d382..20adbdec940d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.cc
@@ -15,14 +15,15 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <iostream>
 #include <utility>
 #include "arrow/array/util.h"
 #include "arrow/builder.h"
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
 #include "arrow/array/array_base.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc
index db3eee7e6357..58121b22f283 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/record_batch_transformer_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc
@@ -15,8 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/record_batch_transformer.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/record_batch_transformer.h"
+
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 #include "arrow/record_batch.h"
 #include "arrow/testing/builder.h"
 #include "gtest/gtest.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.cc
index a0001169fe12..6b959e19e1a3 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.cc
@@ -15,9 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.h"
+#include "arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sqlext.h>
 #include <string>
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/scalar_function_reporter.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/scalar_function_reporter.h
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/connection.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/connection.h
index 2acd1419e1dc..ec0e3e727ee3 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/connection.h
@@ -25,8 +25,8 @@
 #include <string>
 #include <vector>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/driver.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/driver.h
similarity index 90%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/driver.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/driver.h
index 9c8f31edd27f..6b16b0b7fc66 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/driver.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/driver.h
@@ -19,8 +19,8 @@
 
 #include <memory>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/diagnostics.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/result_set.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/result_set.h
index 356b6f4d1f1b..550ca3572580 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/result_set.h
@@ -20,9 +20,9 @@
 #include <map>
 #include <memory>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 #include <sqltypes.h>
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set_metadata.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/result_set_metadata.h
similarity index 99%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set_metadata.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/result_set_metadata.h
index 8d361779081c..4dcd0dbef7e2 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/result_set_metadata.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/result_set_metadata.h
@@ -18,7 +18,7 @@
 #pragma once
 
 #include <string>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/statement.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/spi/statement.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_dsn.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_dsn.cc
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/system_dsn.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/system_dsn.cc
index a31a21e31d03..af4fea552b12 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_dsn.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_dsn.cc
@@ -15,10 +15,10 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/system_dsn.h"
+#include "arrow/flight/sql/odbc/odbc_impl/system_dsn.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
 #include "arrow/result.h"
 #include "arrow/util/utf8.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_dsn.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_dsn.h
similarity index 92%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/system_dsn.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/system_dsn.h
index c3439a925b75..ffc711827be2 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_dsn.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_dsn.h
@@ -16,9 +16,9 @@
 // under the License.
 
 // platform.h includes windows.h, so it needs to be included first
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
 
 using arrow::flight::sql::odbc::Connection;
 using arrow::flight::sql::odbc::config::Configuration;
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_trust_store.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_trust_store.cc
similarity index 96%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/system_trust_store.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/system_trust_store.cc
index 80c182155612..8395ce1190d4 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_trust_store.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_trust_store.cc
@@ -18,7 +18,7 @@
 #include "arrow/result.h"
 #include "arrow/util/utf8.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/system_trust_store.h"
+#include "arrow/flight/sql/odbc/odbc_impl/system_trust_store.h"
 
 #if defined _WIN32 || defined _WIN64
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/system_trust_store.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/system_trust_store.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/system_trust_store.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/system_trust_store.h
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/type_utilities.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/type_utilities.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/type_utilities.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/type_utilities.h
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/types.h
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/types.h
index 6b57446f3133..b4d7a5e3d1ab 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/types.h
@@ -18,7 +18,7 @@
 #pragma once
 
 #include <boost/optional.hpp>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/add_property_window.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/ui/add_property_window.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.cc
index 6edea0c32b28..634fd77862e9 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/add_property_window.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.cc
@@ -24,7 +24,7 @@
 
 #include <commctrl.h>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 #include "ui/custom_window.h"
 #include "ui/window.h"
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/add_property_window.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.h
similarity index 93%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/add_property_window.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.h
index 90bdb8f1c04a..e334fd2f9004 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/add_property_window.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.h
@@ -18,9 +18,9 @@
 #pragma once
 
 // platform.h needs to be included before custom_window.h due to windows.h conflicts
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/custom_window.h"
+#include "arrow/flight/sql/odbc/odbc_impl/ui/custom_window.h"
 
 namespace arrow::flight::sql::odbc {
 namespace config {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/custom_window.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/custom_window.cc
similarity index 94%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/ui/custom_window.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/custom_window.cc
index cbc06d1b19c4..f8075ab29e7c 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/custom_window.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/custom_window.cc
@@ -17,7 +17,7 @@
 
 // platform.h includes windows.h, so it needs to be included
 // before Windowsx.h and commctrl.h
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <Windowsx.h>
 #include <commctrl.h>
@@ -26,7 +26,7 @@
 #include <cassert>
 #include <sstream>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
 #include "ui/custom_window.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/custom_window.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/custom_window.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/custom_window.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/custom_window.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/dsn_configuration_window.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/ui/dsn_configuration_window.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.cc
index 044d91cb6217..4d92ee189986 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/dsn_configuration_window.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.cc
@@ -18,8 +18,8 @@
 #include "arrow/result.h"
 #include "arrow/util/utf8.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/dsn_configuration_window.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.h"
 
 #include <Shlwapi.h>
 #include <Windowsx.h>
@@ -27,9 +27,9 @@
 #include <commdlg.h>
 #include <sql.h>
 #include <sstream>
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/add_property_window.h"
+#include "arrow/flight/sql/odbc/odbc_impl/ui/add_property_window.h"
 
 #define COMMON_TAB 0
 #define ADVANCED_TAB 1
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/dsn_configuration_window.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/dsn_configuration_window.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/window.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/window.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/ui/window.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/window.cc
index 527d5500ed15..f21329977ba2 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/ui/window.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/window.cc
@@ -17,7 +17,7 @@
 
 // platform.h includes windows.h, so it needs to be included
 // before Windowsx.h and commctrl.h
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <Windowsx.h>
 #include <commctrl.h>
@@ -26,8 +26,8 @@
 
 #include <boost/algorithm/string/trim.hpp>
 #include <sstream>
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/window.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/ui/window.h"
 
 namespace arrow::flight::sql::odbc {
 namespace config {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/window.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/window.h
similarity index 100%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/window.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/ui/window.h
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/util.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util.cc
similarity index 98%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/util.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/util.cc
index f0c169836d6c..d663841d8f9d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/util.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util.cc
@@ -15,19 +15,19 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/encoding.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 
 #include "arrow/builder.h"
 #include "arrow/compute/api.h"
 #include "arrow/type.h"
 #include "arrow/type_fwd.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/json_converter.h"
+#include "arrow/flight/sql/odbc/odbc_impl/json_converter.h"
 
 #include <boost/tokenizer.hpp>
 
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/util.h b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util.h
similarity index 95%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/util.h
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/util.h
index 7877893acd3a..a2f549a3f1ba 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/util.h
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util.h
@@ -23,9 +23,9 @@
 #include <codecvt>
 #include <functional>
 #include <optional>
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/connection.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/types.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/types.h"
 #include "arrow/flight/types.h"
 
 namespace arrow::flight::sql::odbc {
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/util_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc
similarity index 97%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/util_test.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc
index 8bdec8421ea3..f9400e8c2193 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/util_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc
@@ -15,9 +15,9 @@
 // specific language governing permissions and limitations
 // under the License.
 
-#include "arrow/flight/sql/odbc/flight_sql/util.h"
+#include "arrow/flight/sql/odbc/odbc_impl/util.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/calendar_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/calendar_utils.h"
 
 #include "arrow/compute/initialize.h"
 #include "arrow/testing/builder.h"
diff --git a/cpp/src/arrow/flight/sql/odbc/flight_sql/win_system_dsn.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/win_system_dsn.cc
similarity index 86%
rename from cpp/src/arrow/flight/sql/odbc/flight_sql/win_system_dsn.cc
rename to cpp/src/arrow/flight/sql/odbc/odbc_impl/win_system_dsn.cc
index 3734852a9f0b..20e2e734f13d 100644
--- a/cpp/src/arrow/flight/sql/odbc/flight_sql/win_system_dsn.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/win_system_dsn.cc
@@ -17,7 +17,7 @@
 
 // platform.h includes windows.h, so it needs to be included
 // before winuser.h
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/platform.h"
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <winuser.h>
 #include <utility>
@@ -25,13 +25,13 @@
 #include "arrow/result.h"
 #include "arrow/util/utf8.h"
 
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/connection_string_parser.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/dsn_configuration_window.h"
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/ui/window.h"
-#include "arrow/flight/sql/odbc/flight_sql/system_dsn.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/connection_string_parser.h"
+#include "arrow/flight/sql/odbc/odbc_impl/exceptions.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/system_dsn.h"
+#include "arrow/flight/sql/odbc/odbc_impl/ui/dsn_configuration_window.h"
+#include "arrow/flight/sql/odbc/odbc_impl/ui/window.h"
 #include "arrow/util/logging.h"
 
 #include <odbcinst.h>
diff --git a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/CMakeLists.txt b/cpp/src/arrow/flight/sql/odbc/odbcabstraction/CMakeLists.txt
deleted file mode 100644
index 19679c036307..000000000000
--- a/cpp/src/arrow/flight/sql/odbc/odbcabstraction/CMakeLists.txt
+++ /dev/null
@@ -1,57 +0,0 @@
-# Licensed to the Apache Software Foundation (ASF) under one
-# or more contributor license agreements.  See the NOTICE file
-# distributed with this work for additional information
-# regarding copyright ownership.  The ASF licenses this file
-# to you under the Apache License, Version 2.0 (the
-# "License"); you may not use this file except in compliance
-# with the License.  You may obtain a copy of the License at
-#
-#   http://www.apache.org/licenses/LICENSE-2.0
-#
-# Unless required by applicable law or agreed to in writing,
-# software distributed under the License is distributed on an
-# "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
-# KIND, either express or implied.  See the License for the
-# specific language governing permissions and limitations
-# under the License.
-
-include_directories(include)
-
-add_library(odbcabstraction
-            include/odbcabstraction/calendar_utils.h
-            include/odbcabstraction/diagnostics.h
-            include/odbcabstraction/error_codes.h
-            include/odbcabstraction/exceptions.h
-            include/odbcabstraction/platform.h
-            include/odbcabstraction/types.h
-            include/odbcabstraction/odbc_impl/attribute_utils.h
-            include/odbcabstraction/odbc_impl/encoding_utils.h
-            include/odbcabstraction/odbc_impl/odbc_connection.h
-            include/odbcabstraction/odbc_impl/odbc_descriptor.h
-            include/odbcabstraction/odbc_impl/odbc_environment.h
-            include/odbcabstraction/odbc_impl/odbc_handle.h
-            include/odbcabstraction/odbc_impl/odbc_statement.h
-            include/odbcabstraction/odbc_impl/type_utilities.h
-            include/odbcabstraction/spi/connection.h
-            include/odbcabstraction/spi/driver.h
-            include/odbcabstraction/spi/result_set.h
-            include/odbcabstraction/spi/result_set_metadata.h
-            include/odbcabstraction/spi/statement.h
-            calendar_utils.cc
-            diagnostics.cc
-            encoding.cc
-            exceptions.cc
-            odbc_impl/odbc_connection.cc
-            odbc_impl/odbc_descriptor.cc
-            odbc_impl/odbc_environment.cc
-            odbc_impl/odbc_statement.cc)
-target_include_directories(odbcabstraction PUBLIC ${CMAKE_CURRENT_LIST_DIR}/include)
-target_link_libraries(odbcabstraction PUBLIC ${ODBC_LIBRARIES} Boost::headers)
-
-set_target_properties(odbcabstraction
-                      PROPERTIES ARCHIVE_OUTPUT_DIRECTORY
-                                 ${CMAKE_BINARY_DIR}/$<CONFIG>/lib
-                                 LIBRARY_OUTPUT_DIRECTORY
-                                 ${CMAKE_BINARY_DIR}/$<CONFIG>/lib
-                                 RUNTIME_OUTPUT_DIRECTORY
-                                 ${CMAKE_BINARY_DIR}/$<CONFIG>/lib)
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/CMakeLists.txt b/cpp/src/arrow/flight/sql/odbc/tests/CMakeLists.txt
index 8f9ce7c21a48..6a40c220eb87 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/CMakeLists.txt
+++ b/cpp/src/arrow/flight/sql/odbc/tests/CMakeLists.txt
@@ -52,5 +52,4 @@ add_arrow_test(flight_sql_odbc_test
                ${ODBC_LIBRARIES}
                ${ODBCINST}
                ${SQLite3_LIBRARIES}
-               arrow_odbc_spi_impl
-               odbcabstraction)
+               arrow_odbc_spi_impl)
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.cc b/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.cc
index c6d0dd0cd586..d0540b9a8f45 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.cc
@@ -17,13 +17,13 @@
 
 // For DSN registration. flight_sql_connection.h needs to included first due to conflicts
 // with windows.h
-#include "arrow/flight/sql/odbc/flight_sql/flight_sql_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/flight_sql_connection.h"
 
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
 // For DSN registration
-#include "arrow/flight/sql/odbc/flight_sql/include/flight_sql/config/configuration.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/config/configuration.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.h b/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.h
index 7c98f4dcdf30..5d6851917195 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.h
+++ b/cpp/src/arrow/flight/sql/odbc/tests/odbc_test_suite.h
@@ -22,7 +22,7 @@
 #include "arrow/flight/server_middleware.h"
 #include "arrow/flight/sql/client.h"
 #include "arrow/flight/sql/example/sqlite_server.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/encoding_utils.h"
+#include "arrow/flight/sql/odbc/odbc_impl/encoding_utils.h"
 
 #ifdef _WIN32
 #  include <windows.h>
@@ -34,10 +34,10 @@
 
 #include <type_traits>
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_connection.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_connection.h"
 
 // For DSN registration
-#include "arrow/flight/sql/odbc/flight_sql/system_dsn.h"
+#include "arrow/flight/sql/odbc/odbc_impl/system_dsn.h"
 
 #define TEST_CONNECT_STR "ARROW_FLIGHT_SQL_ODBC_CONN"
 #define TEST_DSN "Apache Arrow Flight SQL Test DSN"
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/statement_attr_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/statement_attr_test.cc
index 6376dc5ee028..1e9caaf59028 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/statement_attr_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/statement_attr_test.cc
@@ -16,8 +16,8 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/odbc_impl/odbc_statement.h"
-#include "arrow/flight/sql/odbc/odbcabstraction/include/odbcabstraction/spi/statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/odbc_statement.h"
+#include "arrow/flight/sql/odbc/odbc_impl/spi/statement.h"
 
 #ifdef _WIN32
 #  include <windows.h>