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OpenAI Finance is seeking a Senior Manager of Technical Revenue Enablement to lead the Revenue Recognition deal-advisory function for the company's B2B commercial activity. Reporting to the Head of Technical Revenue, you will serve as the primary Revenue Recognition counterpart to OpenAI's Deal Desk organization, partnering with Legal, GTM, Product, Pricing, and Strategic Finance throughout the presignature deal lifecycle.
Key Responsibilities:
- Lead revenue recognition deal-advisory for general B2B transactions, serving as the primary finance counterpart to the GTM Deal Desk organization
- Partner early with GTM Deal Desk, Legal, GTM, Product, and Strategic Finance to evaluate proposed economics and terms before contracts are signed
- Own deal intake and triage, distinguishing standard, non-standard, novel, and strategic arrangements, and routing matters to appropriate technical owners based on policy, materiality, and risk
- Review and resolve revenue recognition issues involving performance obligations, variable consideration, commitments, credits, concessions, contract modifications, options, incentives, implied promises, acceptance provisions, and consideration payable to a customer
- Approve transactions covered by established policy and precedent; develop clear, recommendation-led escalation packages for novel or material judgments
- Translate technical conclusions into practical commercial guardrails, approved contract language, fallback positions, decision trees, and training for GTM Deal Desk and Legal
- Partner with contract-review operations to establish review service levels, prioritization standards, stakeholder communications, performance metrics, and feedback loops that support deal velocity without compromising revenue integrity
- Prepare audit-ready conclusions and standardized accounting handoffs for Revenue Accounting Operations, including performance obligations, transaction price, allocation, revenue pattern, monitoring requirements, and billing-versus-revenue differences
The role is based in San Francisco with a hybrid work model of 3 days in the office per week. Relocation assistance is offered to new employees.
Requirements:
- 10+ years of technical revenue accounting, revenue recognition, or related advisory experience, with deep ASC 606 expertise and experience leading complex workstreams
- Significant experience partnering with commercial Deal Desk, Legal, Sales or GTM teams on high-volume B2B contracts and non-standard commercial terms
- Strong command of performance-obligation analysis, variable consideration, consideration payable to a customer, contract modifications, material rights, principal-versus-agent analysis, and gross-versus-net presentation
- Track record of translating technical accounting requirements into practical contract language, commercial guardrails, and workable alternatives
- Strong risk-based judgment and ability to distinguish routine matters, precedent-supported exceptions, novel policy questions, and strategic transactions
- Experience building or improving deal intake, triage, approval, escalation, service-level, and governance processes
- Demonstrated ability to balance deal velocity with accounting integrity, audit readiness, and clear decision rights
- Strong commercial judgment and executive communication skills, with ability to explain complex accounting issues and practical trade-offs to senior non-accounting stakeholders
- Demonstrated success influencing cross-functional stakeholders without direct authority in ambiguous, rapidly changing environments
- CPA strongly preferred; mix of Big 4 (or accounting advisory) and technology industry experience in high-growth environments highly valued
