diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc
index a50b4b151dd..423870eb3be 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/binary_array_accessor_test.cc
@@ -18,7 +18,8 @@
 #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"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc
index fab7c5bf8c4..b3f402dd7c1 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor_test.cc
@@ -17,7 +17,8 @@
 
 #include "arrow/flight/sql/odbc/odbc_impl/accessors/boolean_array_accessor.h"
 #include "arrow/testing/builder.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc
index 1b5c4765b3b..a482a838101 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/date_array_accessor_test.cc
@@ -20,7 +20,8 @@
 #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"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc
index 84bfe0c8733..6664b2d6e60 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/decimal_array_accessor_test.cc
@@ -19,7 +19,8 @@
 #include "arrow/builder.h"
 #include "arrow/testing/builder.h"
 #include "arrow/util/decimal.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 namespace {
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc
index f01ebd2e4c0..a5ce05fb717 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/primitive_array_accessor_test.cc
@@ -19,7 +19,8 @@
 
 #include "arrow/flight/sql/odbc/odbc_impl/diagnostics.h"
 #include "arrow/testing/builder.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc
index d5f19a8130d..4d0e1393407 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/string_array_accessor_test.cc
@@ -19,7 +19,8 @@
 
 #include "arrow/flight/sql/odbc/odbc_impl/encoding.h"
 #include "arrow/testing/builder.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc
index fda3201a42a..41bd0d73ea7 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/time_array_accessor_test.cc
@@ -20,7 +20,8 @@
 #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 <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc
index ea5b6b067de..dd4917b0e37 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/accessors/timestamp_array_accessor_test.cc
@@ -20,7 +20,8 @@
 #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 <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc
index 7ad83176e03..8dc5604de6a 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_connection_test.cc
@@ -19,7 +19,8 @@
 
 #include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 #include "arrow/flight/types.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 #include <optional>
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc
index 3c768fcff13..a3f23ecaaf9 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/flight_sql_stream_chunk_buffer_test.cc
@@ -23,7 +23,8 @@
 #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"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc
index a3c3275affd..1ce6c16202f 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/json_converter_test.cc
@@ -19,7 +19,8 @@
 #include "arrow/scalar.h"
 #include "arrow/testing/builder.h"
 #include "arrow/type.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc
index cf1e5930a82..3749c276d4f 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/parse_table_types_test.cc
@@ -18,7 +18,8 @@
 #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"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc
index 9727167a500..a5e094317ea 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/record_batch_transformer_test.cc
@@ -20,7 +20,8 @@
 #include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 #include "arrow/record_batch.h"
 #include "arrow/testing/builder.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 namespace {
diff --git a/cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc
index 94be15ac382..4946355ff20 100644
--- a/cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/odbc_impl/util_test.cc
@@ -23,7 +23,8 @@
 #include "arrow/testing/builder.h"
 #include "arrow/testing/gtest_util.h"
 #include "arrow/testing/util.h"
-#include "gtest/gtest.h"
+
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/columns_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/columns_test.cc
index b460955a8a1..df1c93d74aa 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/columns_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/columns_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 // Helper functions
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/connection_attr_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/connection_attr_test.cc
index 4e1439ed92d..db30d8f6f61 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/connection_attr_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/connection_attr_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/connection_info_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/connection_info_test.cc
index cbca173e1ca..7cccde1b65b 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/connection_info_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/connection_info_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/connection_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/connection_test.cc
index 56297ede395..3119facfa70 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/connection_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/connection_test.cc
@@ -16,39 +16,38 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gmock/gmock.h"
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
-
 TEST(SQLAllocHandle, TestSQLAllocHandleEnv) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
-  SQLAllocHandle(SQL_HANDLE_ENV, SQL_NULL_HANDLE, &env);
+  ASSERT_EQ(SQL_SUCCESS, SQLAllocHandle(SQL_HANDLE_ENV, SQL_NULL_HANDLE, &env));
 
-  ASSERT_THAT(env, ::testing::NotNull());
+  ASSERT_NE(env, nullptr);
+
+  // Free an environment handle
+  ASSERT_EQ(SQL_SUCCESS, SQLFreeHandle(SQL_HANDLE_ENV, env));
 }
 
 TEST(SQLAllocEnv, TestSQLAllocEnv) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
   ASSERT_EQ(SQL_SUCCESS, SQLAllocEnv(&env));
+
+  // Free an environment handle
+  ASSERT_EQ(SQL_SUCCESS, SQLFreeEnv(env));
 }
 
 TEST(SQLAllocHandle, TestSQLAllocHandleConnect) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -60,7 +59,6 @@ TEST(SQLAllocHandle, TestSQLAllocHandleConnect) {
 }
 
 TEST(SQLAllocConnect, TestSQLAllocHandleConnect) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -71,19 +69,7 @@ TEST(SQLAllocConnect, TestSQLAllocHandleConnect) {
   ASSERT_EQ(SQL_SUCCESS, SQLAllocConnect(env, &conn));
 }
 
-TEST(SQLFreeHandle, TestSQLFreeHandleEnv) {
-  // ODBC Environment
-  SQLHENV env;
-
-  // Allocate an environment handle
-  SQLAllocHandle(SQL_HANDLE_ENV, SQL_NULL_HANDLE, &env);
-
-  // Free an environment handle
-  ASSERT_EQ(SQL_SUCCESS, SQLFreeHandle(SQL_HANDLE_ENV, env));
-}
-
 TEST(SQLFreeEnv, TestSQLFreeEnv) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
@@ -94,7 +80,6 @@ TEST(SQLFreeEnv, TestSQLFreeEnv) {
 }
 
 TEST(SQLFreeHandle, TestSQLFreeHandleConnect) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -121,7 +106,6 @@ TYPED_TEST(FlightSQLODBCTestBase, TestFreeNullHandles) {
 }
 
 TEST(SQLFreeConnect, TestSQLFreeConnect) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -136,7 +120,6 @@ TEST(SQLFreeConnect, TestSQLFreeConnect) {
 }
 
 TEST(SQLGetEnvAttr, TestSQLGetEnvAttrODBCVersion) {
-  // ODBC Environment
   SQLHENV env;
 
   SQLINTEGER version;
@@ -150,7 +133,6 @@ TEST(SQLGetEnvAttr, TestSQLGetEnvAttrODBCVersion) {
 }
 
 TEST(SQLSetEnvAttr, TestSQLSetEnvAttrODBCVersionValid) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
@@ -162,7 +144,6 @@ TEST(SQLSetEnvAttr, TestSQLSetEnvAttrODBCVersionValid) {
 }
 
 TEST(SQLSetEnvAttr, TestSQLSetEnvAttrODBCVersionInvalid) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
@@ -212,7 +193,6 @@ TYPED_TEST(FlightSQLODBCTestBase, DISABLED_TestSQLGetEnvAttrNullValuePointer) {
 }
 
 TEST(SQLSetEnvAttr, TestSQLSetEnvAttrOutputNTSValid) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
@@ -224,7 +204,6 @@ TEST(SQLSetEnvAttr, TestSQLSetEnvAttrOutputNTSValid) {
 }
 
 TEST(SQLSetEnvAttr, TestSQLSetEnvAttrOutputNTSInvalid) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
@@ -236,7 +215,6 @@ TEST(SQLSetEnvAttr, TestSQLSetEnvAttrOutputNTSInvalid) {
 }
 
 TEST(SQLSetEnvAttr, TestSQLSetEnvAttrNullValuePointer) {
-  // ODBC Environment
   SQLHENV env;
 
   // Allocate an environment handle
@@ -247,7 +225,6 @@ TEST(SQLSetEnvAttr, TestSQLSetEnvAttrNullValuePointer) {
 }
 
 TYPED_TEST(FlightSQLODBCTestBase, TestSQLDriverConnect) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -307,7 +284,6 @@ TYPED_TEST(FlightSQLODBCTestBase, TestSQLDriverConnect) {
 
 #if defined _WIN32 || defined _WIN64
 TYPED_TEST(FlightSQLODBCTestBase, TestSQLDriverConnectDsn) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -371,7 +347,6 @@ TYPED_TEST(FlightSQLODBCTestBase, TestSQLDriverConnectDsn) {
 }
 
 TYPED_TEST(FlightSQLODBCTestBase, TestSQLConnect) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -431,7 +406,6 @@ TYPED_TEST(FlightSQLODBCTestBase, TestSQLConnect) {
 }
 
 TEST_F(FlightSQLODBCRemoteTestBase, TestSQLConnectInputUidPwd) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -500,7 +474,6 @@ TEST_F(FlightSQLODBCRemoteTestBase, TestSQLConnectInputUidPwd) {
 }
 
 TEST_F(FlightSQLODBCRemoteTestBase, TestSQLConnectInvalidUid) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -558,7 +531,6 @@ TEST_F(FlightSQLODBCRemoteTestBase, TestSQLConnectInvalidUid) {
 }
 
 TEST_F(FlightSQLODBCRemoteTestBase, TestSQLConnectDSNPrecedence) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -623,7 +595,6 @@ TEST_F(FlightSQLODBCRemoteTestBase, TestSQLConnectDSNPrecedence) {
 #endif
 
 TEST_F(FlightSQLODBCRemoteTestBase, TestSQLDriverConnectInvalidUid) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -665,7 +636,6 @@ TEST_F(FlightSQLODBCRemoteTestBase, TestSQLDriverConnectInvalidUid) {
 }
 
 TEST(SQLDisconnect, TestSQLDisconnectWithoutConnection) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
 
@@ -717,7 +687,6 @@ TYPED_TEST(FlightSQLODBCTestBase, TestSQLAllocFreeStmt) {
 }
 
 TYPED_TEST(FlightSQLODBCTestBase, TestCloseConnectionWithOpenStatement) {
-  // ODBC Environment
   SQLHENV env;
   SQLHDBC conn;
   SQLHSTMT statement;
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/errors_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/errors_test.cc
index 0b29a085f8d..f8777b58a05 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/errors_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/errors_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/get_functions_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/get_functions_test.cc
index 55365c5472a..f1343196219 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/get_functions_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/get_functions_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.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 5d685191719..22624fc928a 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
@@ -24,9 +24,7 @@
 #include "arrow/flight/sql/example/sqlite_server.h"
 #include "arrow/flight/sql/odbc/odbc_impl/encoding_utils.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
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 9dbecf7b3a3..08cd3210be1 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
@@ -19,15 +19,13 @@
 #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>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/statement_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/statement_test.cc
index fc04f4f46f8..59456fe1e9b 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/statement_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/statement_test.cc
@@ -16,9 +16,7 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
@@ -26,8 +24,8 @@
 
 #include <limits>
 
-#include "gmock/gmock.h"
-#include "gtest/gtest.h"
+#include <gmock/gmock.h>
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 TYPED_TEST(FlightSQLODBCTestBase, TestSQLExecDirectSimpleQuery) {
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/tables_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/tables_test.cc
index 77fdadd915f..154e79c2308 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/tables_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/tables_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {
 
diff --git a/cpp/src/arrow/flight/sql/odbc/tests/type_info_test.cc b/cpp/src/arrow/flight/sql/odbc/tests/type_info_test.cc
index e8f0aa07f52..da9d92ef1fa 100644
--- a/cpp/src/arrow/flight/sql/odbc/tests/type_info_test.cc
+++ b/cpp/src/arrow/flight/sql/odbc/tests/type_info_test.cc
@@ -16,15 +16,13 @@
 // under the License.
 #include "arrow/flight/sql/odbc/tests/odbc_test_suite.h"
 
-#ifdef _WIN32
-#  include <windows.h>
-#endif
+#include "arrow/flight/sql/odbc/odbc_impl/platform.h"
 
 #include <sql.h>
 #include <sqltypes.h>
 #include <sqlucode.h>
 
-#include "gtest/gtest.h"
+#include <gtest/gtest.h>
 
 namespace arrow::flight::sql::odbc {