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Senior Manager, Revenue Recognition - Strategic Deals

OpenAI - San Francisco, CA, United States - Hybrid - posted 2026-07-29

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OpenAI's Technical Revenue team is seeking a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for the company's strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI's standard product offerings, including strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, and research collaborations. You will own technical revenue accounting for complex transactions, evaluating them under ASC 606 standards. Key responsibilities include principal-versus-agent analysis, gross-versus-net presentation, variable consideration assessment, and performance obligation evaluation. You will engage early in the deal lifecycle to shape commercially viable, accounting-compliant, and operationally scalable outcomes, establishing accounting posture, identifying required contract and product terms, and defining reporting and control requirements. You will partner with Strategic Partnerships, Product, GTM, Strategic Finance, Legal, Deal Desk, and Tax to understand and influence deal economics, pricing, and contract terms. You will translate technical conclusions into practical commercial guardrails, establish intake and escalation frameworks for material deals, and define data, reporting, billing, settlement, and reconciliation requirements for new commercial models. Additionally, you will draft audit-ready technical accounting memos and policies, lead discussions with external auditors, and communicate conclusions to senior stakeholders. You will manage and develop team members and external resources while prioritizing concurrent high-value deals. The role requires 10+ years of technical revenue accounting or advisory experience with deep ASC 606 expertise. Ideal candidates have significant experience supporting large, bespoke commercial deals, strategic collaborations, and emerging monetization models. A CPA is strongly preferred, along with a mix of Big 4 and tech industry experience in high-growth environments. Strong commercial judgment, executive communication skills, and the ability to establish ownership and repeatable processes in ambiguous environments are essential.

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