Accounting Lead - Hardware

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity.

The Controllership team delivers the financial truth that powers OpenAI’s growth. By translating operational activity into accurate, timely, and decision-grade financial data, we enable leadership to scale the business with confidence. Our commitment to rigorous controls and best-in-class systems ensures financial integrity as OpenAI grows. 

About the Role

We are seeking a strategic and execution-oriented Accounting Lead, Hardware to build and scale inventory accounting capabilities across consumer hardware and robotics businesses. This role partners closely with Finance, Supply Chain, Manufacturing Operations, Technical Accounting, Strategic Finance, and Systems teams to establish scalable inventory and supply chain accounting processes and reporting infrastructure supporting rapid growth and product launches.

The ideal candidate brings strong accounting fundamentals, sound judgment, and a track record of building scalable processes in complex, evolving businesses. Inventory, cost accounting, or supply chain experience is preferred, and accounting experience supporting hardware, infrastructure, data centers, or other capital-intensive operations is also valuable. We welcome strong accounting professionals from other backgrounds who have demonstrated the ability to quickly learn unfamiliar business models and accounting topics and take ownership of new areas. This person should thrive in ambiguity, combine strategic thinking with hands-on execution, and communicate effectively with cross-functional partners and senior leadership.

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: 

Inventory Accounting

• Lead inventory and supply chain accounting across consumer hardware and robotics programs, including inventory valuation, supply chain/sourcing arrangements, manufacturing variances, reserves, and close processes.

• Partner with Supply Chain, Operations, and Strategic Finance to support BOM accuracy, labor and overhead assumptions, operationalize supply chain strategies and gross margin analysis.

• Develop scalable accounting processes for NPI, prototyping, engineering builds, and mass production.

• Own inventory-related accounting policies and controls, including capitalization, overhead allocation, LCNRV/NRV assessments, rebates, freight, tariffs, and inventory controls.

ERP Systems & Process Design

• Serve as a finance lead for Oracle Fusion manufacturing costing and inventory implementations, enhancements, and process optimization.

• Partner with Systems, IT, and Operations to design scalable finance processes, controls, reporting structures, and operational workflows.

• Partner with Systems and Operations to define accounting requirements and guide ERP design for product costing, inventory transactions, and related reporting and controls.

Financial Close, Reporting & Controls

• Lead monthly, quarterly, and annual cost accounting close activities and improve scalable reconciliations, reporting, and management review processes.

• Partner with Strategic Finance on margin reporting, inventory analytics, and budget versus actual analysis.

• Establish SOX-ready controls, support audits and technical accounting matters, and drive continuous improvement across close and reporting processes.

Cross-Functional Leadership

• Act as a strategic partner to Operations, Supply Chain, Procurement, and Program Management teams.

• Translate ambiguous business needs into scalable accounting and operational frameworks.

• Influence senior stakeholders through strong communication, executive presence, and data-driven recommendations.

• Help build and scale the long-term roadmap for hardware controllership, manufacturing accounting, and operational finance infrastructure.

You might thrive in this role if you:

• Bring strong accounting judgment and enjoy learning how physical products, infrastructure, and operational workflows translate into financial reporting.

• Have a track record of quickly developing expertise in unfamiliar accounting areas, asking thoughtful questions, and turning what you learn into practical processes and controls.

• Can comfortably operate between strategic leadership discussions and highly detailed operational accounting analyses.

• Have strong executive presence and can communicate effectively with senior leadership and cross-functional partners.

• Enjoy building scalable processes and infrastructure in fast-moving, ambiguous environments.

• Are highly detail-oriented and maintain a strong control mindset while balancing business partnership.

• Have a strong systems orientation and enjoy designing scalable ERP and reporting processes.

• Are intellectually curious, proactive, and solutions-oriented.

Qualifications

Required Qualifications

• Bachelor’s degree in Accounting, Finance, or a related field.

• 8+ years of progressive accounting experience, with ownership of complex accounting areas, close processes, or operational accounting.

• Strong understanding of U.S. GAAP and demonstrated ability to research unfamiliar accounting topics and apply sound judgment.

• Demonstrated ability to quickly learn new business models, systems, and operational processes and take ownership of unfamiliar accounting areas.

• Experience building or improving accounting processes, reconciliations, controls, and reporting.

• Strong systems aptitude and experience working with ERP systems and financial data.

• Excellent analytical, communication, and cross-functional partnership skills.

• Demonstrated ability to influence stakeholders and execute effectively in ambiguous, fast-moving environments.

Preferred Qualifications

Experience in one or more of the following areas is valuable; candidates are not expected to bring all of them:

• Inventory, cost, manufacturing, or supply chain accounting, including inventory valuation, standard costing, manufacturing variances, overhead allocation, rebates and buy/sell etc.

• Accounting supporting hardware, infrastructure, data centers, electronics, robotics, semiconductors, or other capital-intensive operations.

• Work with contract manufacturers, global supply chains, hardware product launches, or manufacturing scale-up.

• Oracle Fusion, particularly Costing and Inventory modules, or comparable ERP implementation and process improvement experience.

• CPA and/or public accounting background.

• Experience in a high-growth technology environment or building and leading accounting teams.

Why This Role Matters

This role will play a foundational part in building the accounting infrastructure that supports the next generation of AI hardware products. You will help shape the systems, policies, controls, and operational processes that enable scalable manufacturing operations, reliable financial reporting, and launch readiness as the business rapidly grows.

You’ll have the opportunity to work cross-functionally with world-class teams at the forefront of AI, robotics, and consumer hardware innovation while helping build a best-in-class hardware controllership organization from the ground up.

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.

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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