Computations on two-dimensional arrays such as matrices and images are one of the most fundamental and ubiquitous things in computational science and its vast application areas, but development of efficient parallel programs on twodimensional arrays is known to be hard. In this paper, we propose a compositional framework that supports users, even with little knowledge about parallel machines, to develop both correct and efficient parallel programs on dense two-dimensional arrays systematically. The key feature of our framework is a novel use of the abidetree representation of two-dimensional arrays. The presentation not only inherits the advantages of tree representations of matrices where recursive blocked algorithms can be defined to achieve better performance, but also supports transformational development of parallel programs and architecture-independent implementation owing to its solid theoretical foundation - the theory of constructive algorithmics.