<p:accordionPanel value="#{formBean.accordionTabList}" var="tabItem" dynamic="true">
        <p:tab title="#{tabItem.title}" disabled="#{!formBean.checkTabStatus(tabItem)}">
          <ui:include src="#{formBean.getTabFileInclude(tabItem)}"/>
        </p:tab>
      </p:accordionPanel>

  public List<AccordionTab> getAccordionTabList() {
    return Arrays.asList(AccordionTab.values());
  }

  public boolean checkTabStatus(AccordionTab accordionTab) {
    System.out.println("###" + tabActiveStatus.get(accordionTab)); //ok
    return tabActiveStatus.get(accordionTab);
  }

  public String getTabFileInclude(AccordionTab accordionTab) {
    System.out.println("$$$" + tabIncludeFile.get(accordionTab)); //вызывается только один раз и отдает null
    return tabIncludeFile.get(accordionTab);
  }