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This is related to bug 24649. The argument of fn:accumulator-before and fn:accumulator-after are strings. For purposes of static analysis of streamability, this will fail, because we won't know the value of this string during the static phase. We should either stipulate this, which means we make every call to an accumulator-before/after streamable, potentially except when the only argument can be determined statically. Or we should change the function signature to have an xs:QName that is not a string but an identifier (which might confuse users with path expressions).
We discussed this in Prague. Error XTDE3370 applies in this case; it's dynamic, not static, but it was held to resolve this bug report.