高齡化社會的來臨，增加了台灣的長期照顧需求。在華人家庭傳統上，照顧一直是女性的責任，社會規範與對性別角色的期待也都將照顧工作賦予女性。但隨著婦女勞參率的增加，許多有經濟能力的女性也開始試圖透過將照顧工作「外包」的方式，來移轉自己的照顧責任。從台灣逐年攀升的外籍看護工人數，即可看出此一趨勢發展。在過往母職外包的文獻中，母親將照顧小孩的責任外包出去的同時，會透過各種手段來維持其原有家庭的完整性，以及合理化這些作為，並重新詮釋這些原本被認為該由自己承擔的責任。而這樣的情況，是否同樣會發生在「孝道外包」的情況中？子女／媳婦會怎麼樣去詮釋自己的行為？他們如何定義照顧工作外包後「孝」的意義？ 本研究發現，家庭成員選擇外包照顧工作的過程中，受到子女輩成員間的經濟能力、角色與長輩的情感關係等各種因素所影響，主要的決策者與執行者會由不同的家庭子女輩成員擔任。對於將奉養工作外包給外籍看護的子女／媳婦來說，他們透過將自己的角色轉換成「監督者」或「主導者」，以確保外籍看護維持高品質照顧的方式，來重新定義自己的孝道實踐。「父母在家終老」以及「主導照顧過程」成為孝的核心條件。此外，透過敘述外籍看護的「專業」與「像對待家人」般的良好照顧，來證明他們將長輩的孝道外包是對長輩「有利的」。同時這個利益並不只是對於長輩，聘請外籍看護還有許多對其他家庭成員有利的外溢效果；例如整理家務，煮飯等等。對子女輩成員來說，聘請外籍看護是一個多方考量後，在現今照顧工作逐漸走向市場化下，對整體家庭最具利益的選擇。 / The need for long-term care increases with Taiwan’s aging population. According to the Chinese tradition as well as current social norms and expectations, care work is considered women’s responsibility. However, with women’s increasing participation in the labor force, many financially-abled women started to outsource care work to relieve their responsibility. The rise in the rate of hiring foreign caregivers in Taiwan manifests this trend. Current literature on outsourcing maternal care work has pointed out the ways mothers maintain family intactness and justify their behavior of outsourcing maternal care. Does the same situation happen in outsourcing filial piety? How do sons, daughters and daughter-in-laws justify such behavior? How would they reinterpret the meaning of ‘filial piety’ after sourcing parental care? The study found that the choice of outsourcing parental care work was affected by factors such as children's financial conditions, roles in the family, and relationship with parents. Sons, daughters and daughters-in-law often played different roles of decision makers and managers in outsourcing parental care. For those who outsourced parental care work to foreign caregivers, their roles were changed from 'primary caregiver' to 'supervisor' or 'manager' to ensure that their parents would obtain high quality care. In this way, the meaning and practice of filial piety were redefined. 'Parents living at home till the end of life' and 'quality control of parental care' became the core considerations of filial piety. By emphasizing foreign caregivers' professionalism and their family-like relationship with foreign caregivers, those children who outsourced parent care work justified their choice of outsourcing and claimed that such arrangement was beneficial to parents who were cared for. In addition, the care work provided by foreign caregivers often generated 'spillover effects' for the whole household; not only parents but other family members could also obtain benefits from hiring foreign caregivers. For example, foreign caregivers helped cleaning house, cooking and so on. Consequently, the choice of outsourcing parental care work to foreign caregiver was considered most appropriate for the whole family.