It depends entirely on what you mean by "listening." It can simply mean hearing, or more commonly, paying attention. Active listening involves some acknowledgment that one heard what was said, which is usually a good thing for clear communication. That acknowledgment certainly doesn't need to be agreement. It can be agreement, "Okay, got it," or disagreement, "No thank you," or neutral, "If I understood you correctly, you said..."
In the context described above, with a small child, parents often mean more than just listen when they tell a child to listen to them. They really mean, "listen and obey." In other words, get instructions and follow them. But, children don't always interpret it that way when asked, "Are you listening to me?" To them, "Yes," means they heard you, not that they plan to obey. Especially with teens, it's the age-old power struggle between parents and kids. Instead of asking, "Are you listening to me?" it is better to ask, "Are you going to do as I just asked?" or "Are you going to do as told?" (Every kid with half a brain knows the answer to those questions better be "yes," but if it isn't, you have to employ your own parenting skills and context of your child's answer to determine if there is a reason to discuss a refusal or issue a more forceful ultimatum where the only question that follows is, "Which privileges would you like taken away if this isn't done?")
