Manager, Revenue Accounting

About the role

You will own the end-to-end revenue accounting lifecycle for consumption and usage-based revenue streams at OpenAI. In this capacity, you will serve as a key implementation owner for new revenue streams and complex accounting rule updates within the Fusion Accounting Hub. You will translate intricate business arrangements and technical specifications into precise journal entries and source-to-general-ledger mappings. The role requires you to independently coordinate cross-functional implementation work with Technical Revenue, Finance Data, and Revenue Systems teams. You will drive the monthly close for usage-based revenue, ensuring rigorous controls, thorough reconciliations, and timely variance analysis. Additionally, you will investigate anomalies in revenue flows and partner with StratFin to explain forecast-to-actual differences. You will also prepare and review revenue-related journal entries while maintaining a deep understanding of the underlying transaction lifecycle and accounting methodology.

Key facts

What you'll do

• Execute 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.
• Conduct 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 Fusion Accounting Hub rule directly responsible individual, 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.
• Partner with Finance Data and Revenue Systems to improve data quality, automate controls, and enhance the reliability of inputs into the revenue accounting process.
• Establish and maintain documentation for revenue processes, ensuring clarity, consistency, and usability for current and future team members.
• Collaborate closely with cross-functional stakeholders to ensure timely and accurate recognition aligned with commercial contracts and business arrangements.
• Monitor the order-to-cash lifecycle to ensure efficient operations and compliance with accounting standards.
• Contribute to continuous improvement initiatives aimed at increasing efficiency, reducing manual effort, and strengthening internal controls.

Requirements

• 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.

Practical notes

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.

Application deadline

No deadline is specified in the job description.