新冠疫情肆虐期間，許多國家採取封城與居家隔離防疫措施，迫使許多組織不得不安排工作者採取居家辦公模式。雖然疫情前允許員工彈性居家辦公的組織比率非常的低，然而超過三年的疫情衝擊，已經大大改變全球民眾的日常生活與工作習慣。而值得注意的是，當世界各國逐漸擺脫疫情的威脅後，未來的職場會發生哪些的變化。本研究旨在調查新冠疫情是否對於台灣民眾的就業選擇與工作型態產生顯著影響，而影響後疫情時代台灣民眾選擇彈性居家辦公就業機會的影響因素有哪些？因此，我們整合計畫行為理論、科技接受模式與創新擴散理論的相關構念，形成研究架構與假說並進一步驗證。經網路便利抽樣問卷發放共收集208位研究對象的有效填答。結果發現，台灣民眾的居家辦公態度、行控知覺、主觀規範與有用知覺等是影響後疫情時代其持續居家辦公意願的關鍵因素。

COVID-19 related lockdown and home quarantine have forced many workers around the world into work from home (WFH)arrangements. Although few organizations allowed employees to WFH flexibly before COVID-19, the impact of COVID-19 for three years has greatly changed the daily life and work habits of people. This study aims to investigate whether the COVID-19 has had a significant impact on the Taiwanese employment work patterns, and what are the factors that affect intention of hybrid work from home after COVID-19? Therefore, we integrate the theory of planned behavior, technology acceptance model and innovation diffusion theory into a research framework and create hypotheses. Based on convenient sampling, a total of 208 valid responses were collected through the online questionnaire. The results found that attitude towards WFH, perceived behavioral control, subjective norms and perceived usefulness are the key factors affecting their intention of hybrid WFH home in the post-COVID.