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Manager, Revenue Accounting, Technical (Strategic Commercial Deals)

OpenAI - San Francisco, CA, United States - Hybrid - posted 2026-09-22

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OpenAI's Revenue Accounting, Technical team is seeking a Manager to drive end-to-end technical revenue and operational workstreams for strategic commercial deals. Reporting to the Head of Revenue Accounting, Technical, you will serve as a key revenue advisor for complex, non-standard deals—translating commercial objectives into revenue models that are economically sound, accounting-compliant, and operationally executable. You will partner with senior team members across Strategic Partnerships, Product, GTM, Legal, Deal Desk, Tax, Finance Systems, and Revenue Operations on novel or high-risk matters including strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, and research collaborations. Key responsibilities include: owning the day-to-day technical revenue workstream for a portfolio of strategic deals from concept through contracting, launch, and ongoing governance; building and pressure-testing revenue models for emerging commercial structures; partnering through deal-desk processes to shape deal economics, pricing, contract terms, and operational design; evaluating complex transactions under ASC 606 (principal-versus-agent, gross-versus-net presentation, performance obligations, variable consideration, contract combinations); translating technical conclusions into commercial terms and decision-making processes; designing end-to-end revenue models by defining contracting, product, data, billing, invoicing, settlement, reconciliation, reporting, systems, and control requirements; leading cross-functional launch readiness and validating systems and controls; and developing clear internal decision materials and playbooks to improve consistency and scalability. This role requires strong technical accounting judgment, commercial fluency, clear cross-functional communication, and the ability to independently drive complex workstreams while knowing when to escalate. You will work in a hybrid model (3 days in office per week) based in San Francisco. REQUIREMENTS: - 5+ years of technical revenue accounting or related advisory experience, with strong ASC 606 expertise and demonstrated ability to independently own complex analyses and workstreams - Experience working in or closely with a deal-desk function to support strategic commercial deals end to end, including complex collaborations, cloud marketplaces, platform distribution, licensing, revenue-share models, or multi-party transactions - Demonstrated ability to craft and pressure-test revenue models, influence commercial strategy, pricing, product design, and contract terms, and translate agreed structures into executable operational flows - Strong working knowledge of principal-versus-agent analysis, gross-versus-net presentation, variable consideration, consideration payable to a customer, contract combinations, and complex performance-obligation assessments - Experience driving cross-functional launch readiness, validating systems and operational processes, and resolving post-launch issues for complex revenue models - Experience translating evolving commercial structures into operational revenue models spanning contracting, product setup, usage data, billing, settlement, accounting, reconciliation, reporting, systems, and controls - Sound commercial judgment and strong communication skills, with ability to explain complex accounting issues to accounting and non-accounting stakeholders - Demonstrated success managing multiple strategic deals from intake through launch and ongoing governance, improving repeatable processes, and operating effectively in ambiguous, rapidly changing environments; experience mentoring others is valued - CPA preferred; mix of Big 4 (or accounting advisory), commercial deal support, and technology industry experience in high-growth environments is highly valued - Experience with emerging monetization models such as advertising revenue, marketplaces/commerce platforms, or multi-sided ecosystems is a strong plus

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