Senior Manager, Revenue Recognition - Strategic Deals

We’re looking for a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for OpenAI’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 and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures.

Responsibilities

Own technical revenue accounting for strategic commercial deals, including large, bespoke, and non-standard transactions outside OpenAI’s standard product and service offerings; Serve as the primary revenue advisor for strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, and other emerging commercial structures; Partner early with Strategic Partnerships, Product, GTM, Strategic Finance, Legal, Deal Desk, and Tax to understand and influence deal economics, pricing, contract terms, and operational design; Evaluate complex and ambiguous transactions under ASC 606, including principal-versus-agent considerations, gross-versus-net presentation, performance obligations, variable consideration, contract combinations, commitments, credits, incentives, and related-party considerations; Translate technical conclusions into practical commercial guardrails and establish clear intake, escalation, and decision-making frameworks for material deals and amendments; Define the data, reporting, billing, settlement, reconciliation, and control requirements needed to operationalize new commercial models and support accurate revenue recognition; Draft audit-ready technical accounting memos and policies, lead discussions with external auditors, and clearly communicate conclusions and trade-offs to senior stakeholders; Manage and develop team members and external resources, prioritize concurrent high-value deals, and strengthen the team’s ability to influence commercial decisions proactively

Requirements

10+ years of technical revenue accounting or related advisory experience, with deep ASC 606 expertise and experience leading complex workstreams or teams; Significant experience supporting large, bespoke commercial deals, strategic collaborations, cloud marketplaces, platform distribution, licensing, revenue-share models, or other multi-party transactions; A track record of influencing commercial strategy, pricing, product design, and contract terms before launch or signature; Strong command of principal-versus-agent analysis, gross-versus-net presentation, variable consideration, consideration payable to a customer, contract combinations, and complex performance-obligation assessments; Experience translating evolving commercial models into scalable billing, accounting, reconciliation, reporting, systems, and control requirements; Strong commercial judgment and executive communication skills, with the ability to explain complex accounting issues and practical trade-offs to senior non-accounting stakeholders; Demonstrated success establishing ownership, governance, and repeatable processes in ambiguous, rapidly changing environments while developing team members and managing external resources

Nice to have

Experience navigating emerging monetization models such as advertising revenue, marketplaces/commerce platforms, or other multi-sided ecosystems; CPA strongly preferred; A mix of Big 4 (or accounting advisory) and tech industry experience in high-growth environments

Benefits

Relocation assistance to new employees