高级经理，技术收入会计，广告
Senior Manager, Technical Revenue Accounting, Ads
关于团队
OpenAI 金融团队确保组织在追求使命的过程中具备长期成功的条件。收入团队在通过监督计费运营、交易桌、收入系统、收入会计和财务控制来推动 OpenAI 扩展商业产品方面发挥着关键作用。我们与产品、工程、市场进入、税务、法律和技术会计团队跨职能合作，以支持新的变现策略，提高运营效率，并在业务增长过程中保持财务完整性。
关于职位
这位高级领导者将负责广告收入会计的关键要素，从技术评估到运营执行。该职位将指导产品的会计处理、定价、合同、激励措施、信用、退款、补货、国际扩张和新的市场进入策略。它将建立治理结构，并将批准的会计立场转化为发布、计费、数据、结账、对账和控制要求。成功需要深厚的收入技术专业知识、强大的业务合作能力，以及在快速变化的环境中建立可持续的 0 到 1 流程的能力。
广告是 OpenAI 的关键且不断增长的变现方式，这个职位将帮助塑造使广告能够负责任和透明地扩展的财务基础。
该职位位于加利福尼亚州旧金山。我们采用每周 3 天在办公室工作的混合工作模式，并为新员工提供搬迁协助。
在此职位上，您将：
- 领导广告产品和商业安排的技术会计评估，包括履约义务、可变对价、分摊、主要与代理方、可收回性、合同修改、退款、激励措施、信用、补货和收入展示。
- 负责并持续演进广告收入会计政策和操作指南，随着产品行为、定价、合同、激励计划和计费模型的变化进行调整。
- 建立新产品和会计决策的治理机制，包括需求收集、决策权、重要性和升级阈值、发布审批、政策版本控制、决策日志和发布后监控。
- 将会计结论转化为对产品设计、合同、计费、数据、估算、结账、对账、控制和报告的明确要求。
- 负责激励和补货会计的操作节奏，发票准备、预提和准备金、结算、重新评估等。
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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 commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership. We work cross-functionally with Product, Engineering, Go-To-Market, Tax, Legal, and Technical Accounting to support new monetization strategies, improve operational efficiency, and maintain financial integrity as the business grows.
About the Role
This senior leader will own key elements of Ads revenue accounting from technical assessment through operational execution. The role will guide accounting for products, pricing, contracts, incentives, credits, refunds, makegoods, international expansion, and new go-to-market motions. It will establish governance and translate approved accounting positions into launch, billing, data, close, reconciliation, and control requirements. Success requires deep technical revenue expertise, strong business partnership, and the ability to build durable 0-to-1 processes in a fast-changing environment.
Advertising is a critical and growing monetization vector for OpenAI, and this role will help shape the financial foundations that enable Ads to scale responsibly and transparently.
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:
- Lead technical accounting assessments for Ads products and commercial arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation.
- Own and continuously evolve Ads revenue accounting policies and operating guidance as product behavior, pricing, contracting, incentive programs, and billing models change.
- Establish governance for new products and accounting decisions, including intake, decision rights, materiality and escalation thresholds, launch approvals, policy versioning, decision logs, and post-launch monitoring.
- Translate accounting conclusions into clear requirements for product design, contracting, billing, data, estimates, close, reconciliations, controls, and reporting.
- Own the operating cadence for incentive and makegood accounting, invoice readiness, accruals and reserves, settlements, reconciliations, GL tie-outs, flux analysis, reporting, and control evidence.
- Partner with Ads Product, Engineering, Data, Finance Engineering, Sales, Deal Desk, Legal, Tax, Billing, and Technical Accounting on launches, enterprise negotiations, and international expansion.
- Prepare concise technical memos and audit-ready support; align novel or material conclusions with Corporate Technical Accounting and external auditors.
- Use data, AI, and automation to improve research, monitoring, policy maintenance, issue tracking, documentation, and repeatable Finance workflows with appropriate review controls.
You might thrive in this role if you have:
- 10+ years of progressive experience in revenue accounting, including direct ownership of complex ASC 606 judgments and operational execution.
- Demonstrated leadership to independently set direction, prioritize across competing risks, and influence senior cross-functional stakeholders.
- Experience with digital advertising, adtech, marketplaces, payments, usage-based services, or another high-volume transaction environment.
- Strong command of variable consideration, principal-versus-agent, contract modifications, incentives and credits, collectibility, estimates, and revenue presentation.
- Track record building 0-to-1 accounting processes, governance, close mechanisms, reconciliations, and controls that scale.
- Ability to turn technical conclusions into practical product, contract, billing, data, and operating requirements.
- Clear, concise written and executive communication, including audit-ready documentation and evidence-based recommendations.
Preferred Qualifications:
- Experience supporting global launches, multiple currencies, international contracting entities, intercompany considerations, or localized billing models.
- Experience applying AI or automation within Finance while maintaining review, validation, and control standards.
- Experience partnering closely with Product, Engineering, Data, or Finance systems teams.
- Experience developing or leading high-performing accounting teams or distributed operating groups.
- Background in public-company controllership, technical accounting, audit, or similarly rigorous control environments.
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.