收入会计经理
Manager, Revenue Accounting
关于团队
OpenAI 财务确保组织在追求使命的过程中具备长期成功的条件。
收入团队在推动 OpenAI 扩展商业产品方面发挥关键作用，负责计费运营、交易桌、收入系统和收入会计。我们与技术收入、财务数据和收入系统团队跨职能合作，以支持复杂的商业安排，提高运营效率并保持财务完整性。
关于职位
作为收入会计经理，您将负责基于使用情况的收入确认的收入会计流程，同时帮助实施和维护支持准确财务报告的系统、数据流和会计规则。您将作为关键执行伙伴，参与新收入流的上线、Fusion Accounting Hub 规则更新、将会计要求转化为预期的分录、源到总账映射、用户验收测试、数据验证和受控操作流程。
我们寻找一位亲力亲为的收入会计负责人，具备扎实的结账纪律，同时具备系统和数据方面的熟练度，能够独立协调跨职能的实施工作，并加强支持 OpenAI 增长的会计基础设施。
该职位位于加利福尼亚州旧金山。我们采用每周 3 天在办公室的混合办公模式，并为新员工提供搬迁协助。
在此职位中，您将：
- 负责基于使用情况的收入和支付处理器会计的月度结账，包括分录、对账、差异分析、控制措施和支持文档。
- 准备和审核与收入相关的分录，同时了解底层交易生命周期、会计方法、计费安排、源数据和预期的财务报告结果。
- 对关键收入账户进行对账，调查差异，并推动问题解决。
- 负责收入及相关账户的波动分析——识别异常，调查根本原因，并与 StratFin 和跨职能团队合作解释预测与实际差异及来源差异。
- 设计、记录并维护收入的强内部控制，包括可扩展的证据和审计就绪的支持。
- 作为 Fusion Accounting Hub 规则更新的直接责任人，包括识别所需
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ABOUT THE TEAM
OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission.
The Revenue team plays a critical role in enabling OpenAI to scale its commercial offerings—overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity.
ABOUT THE ROLE
As a Revenue Accounting Manager, you will own revenue accounting processes for consumption and usage-based revenue recognition while helping implement and maintain the systems, data flows, and accounting rules that support accurate financial reporting. You will serve as a key execution partner on onboarding new revenue streams, Fusion Accounting Hub rule updates, translating accounting requirements into expected journal entries, source-to-general-ledger mappings, user acceptance testing, data validation, and controlled operating processes.
We’re looking for a hands-on revenue accounting owner who combines strong close discipline with systems and data fluency, independently coordinates cross-functional implementation work, and strengthens the accounting infrastructure supporting OpenAI’s growth.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
IN THIS ROLE, YOU WILL:
- Own the monthly close for usage-based revenue and payment processor accounting, including journal entries, reconciliations, variance analysis, controls, and supporting documentation.
- Prepare and review revenue-related journal entries while understanding the underlying transaction lifecycle, accounting methodology, billing arrangements, source data, and expected financial reporting outcomes.
- Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution.
- Own flux analysis for revenue and related accounts—identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain forecast-to-actual differences and source variances.
- Design, document, and maintain strong internal controls over revenue, including scalable evidence and audit-ready support.
- Serve as the Revenue Accounting directly responsible individual for Fusion Accounting Hub rule updates, including identifying required changes, documenting expected accounting outcomes, coordinating implementation, executing UAT, validating journal output, and maintaining rule documentation.
- Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.
- Independently own accounting implementation workstreams, including detailed requirements, source-to-general-ledger mapping, UAT, issue tracking, data validation, stakeholder follow-up, operational readiness, and continuous process improvement.
- Lead revenue accounting readiness for onboarding new payment service providers and marketplace arrangements, including transaction and settlement flows, fees, refunds, disputes, source data, reconciliations, controls, and required accounting-rule changes.
YOU MIGHT THRIVE IN THIS ROLE IF YOU HAVE:
- 6+ years of accounting experience, ideally in a public company SOX environment, with strong revenue accounting exposure.
- A CPA (or equivalent) and deep knowledge of ASC 606.
- Experience supporting consumption / usage-based revenue recognition, including working with large-volume activity data and related estimation, cutoff, and completeness considerations.
- Experience with marketplace arrangements, partner reporting, payment service providers, settlement activity, or other complex transaction flows spanning multiple systems and accounting owners.
- A strong command of the order-to-cash lifecycle and experience managing revenue close in a complex, multi-entity environment.
- Ability to investigate transactional data, reconcile source activity to accounting outputs, validate expected journal entries, and use SQL or comparable analytical tools independently.
- Proven ability to build scalable processes and drive automation, controls, and efficiency across order-to-cash and revenue systems.
- Experience with Oracle Fusion Accounting Hub, accounting rules engines, automated subledgers, ERP implementations, or similar source-to-general-ledger accounting systems.
- A passion for technology and artificial intelligence.
About OpenAI
OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.
We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.
For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement https://cdn.openai.com/policies/eeo-policy-statement.pdf.
Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.
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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.