The easiest way to build a wheelchair-accessible raised bed is by stacking boards on top of one another until the desired height is reached. The downside to this design is that there is no indentation into which the wheelchair can fit, so the gardener has a limited reach and may need to twist sideways while s/he works. There are more advanced designs that do allow for a closer reach, but the building procedure is more complex.
Many thanks to Dowling Community Garden for providing comprehensive raised bed design instructions.
www.dowlingcommunitygarden.org