Abstract: Remote office or home office has become the new norm in 2020. The study aims to establish (1) acceptance of telecommuting in terms of intention, usefulness, and ease of use among graduate business students (2) and the relationship between work performance and telecommute acceptance. Data was collected by handing out questionnaire surveys. Multiple regression analysis was used for data analysis. There is evidence to support intention, ease of use, and the relationship between commute usefulness and job performance related to commuting acceptance. The results will be discussed further.