本研究將「通訊上班」界定為「在家上班」之工作方式，且以敘述性偏好問卷抽 樣訪問臺北市區具實施潛力之行業主管，此外，並根據主管的看法進行因子分析，以及利用 巢式羅吉特模式構建企業主管對在家上班之意向預測模式。 通訊上班之實施，主要需探討企業主管與員工兩方面之意願，而本研究主要從企業主管的角 度探究對通訊上班之接受情形，以及影響主管決策意向之因素，以供臺灣實施通訊上班可行 性研究之參考。　

　　　　　This study defines the sord "Telecommuting" as working at home. The introduction of telecommuting requires preliminary studies on manager's preference toward telecommuting. A survey was conducted on managers selected from Taipei area who are considered to be suitable for telecommuting. The statistical analysis involves factor analysis for manager's attitude. Then, a manager's decision model is constructed by appliying Nested Logit Model. This study analyzed and assessed factors that affect manager's decisions. In conclusion, the model developed in this study could be used to assess the feasibility of telecommuting in Taiwan.