新冠肺炎(Covid-19)疫情於2023年上半年趨緩後，台灣多數企業紛紛回歸正常出勤，然而，亦有許多企業藉助在新冠疫情期間建立之居家工作模式，依此重新訂立員工出勤規定。過去文獻較少探討彈性工作安排與彈性工作控制權對工作績效與組織承諾產生的影響，本研究以任職於本國籍或外商企業的僱用員工，公司有實施(或曾經實施)彈性工作安排政策為研究對象，資料蒐集採用便利抽樣法，有效問卷份數合計為 168份，再利用統計軟體JASP進行分析以驗證假說。研究結果表明，(1)彈性工作安排及彈性工作控制與員工敬業度有正向關係；(2)員工敬業度會中介彈性工作安排與任務性績效之間的關係；(3)員工敬業度會中介彈性工作安排與組織承諾之間的關係；(4)工作職位會調節彈性工作安排與員工敬業度之間的正向關係，當員工職位為一般員工時，彈性工作安排對員工敬業度之間的正向關係將被增強。
本研究結果顯示彈性工作安排與彈性工作控制制度確實可對員工產生正向影響，原因在於企業提供彈性工作安排與彈性工作控制之設計，使得員工能更好的調配最適合自身的時間執行工作，排除在有工作以外干擾因素的時間執行公務，如此更能有效完成工作指派任務。

Many companies in Taiwan decided to resume original attendance policy after the COVID-19 pandemic showed a significant sign of easing in first half of 2023. However, there are many companies remain work-from-home system established during COVID-19 and re-designed employee’s attendance policy. In the past, there is less research focus on the impact of flexible work arrangements and flexible work control against work performance and organizational commitment. The target group of this study is based on employee who works for Taiwan domestic or foreign-invested companies which implemented (or has implemented in the past) flexible work arrangement policies. Using an app-based survey tool to collect quantitative data by convenience sampling, a total number of 168 employees work in various companies were recovered, JASP was applied for data analysis and verify hypothesis. The main results of the research show that (1) flexible work arrangement and flexible work control have a positive relationship with employee engagement; (2) employee engagement moderates the relationship between flexible work arrangement and task performance; (3) employee engagement moderates the relationship between flexible work arrangement and organizational commitment; (4) when an employee belongs to non-manager level, the impact of flexible work arrangement to employee engagement will be enhanced.
The result shows that flexible work arrangement and flexible work control system contribute a positive impact on employees, as the company provides flexible work arrangement and control, employees can allocate their best time to perform works and complete assignments, on the other hand, employee will select the time to work when they will not be interrupted.

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