Is the wife's disobedience to her mother, who wishes for her daughter to work, while the husband desires his wife to remain at home, considered an act of disobedience to parents (ʿuqūq)?

A woman is permitted to work outside the home if she adheres to the Shari'ah guidelines. However, it is preferable for her to remain in her home unless there is a necessity, based on the Almighty's saying: (And abide in your homes), and the Prophet's (PBUH) saying: (The woman is 'awrah [private, to be covered], and she is never closer to Allah than when she is in the innermost part of her home).

Secondly: You are not obligated to obey your mother in sending your wife out to work. Obedience is only incumbent in what is right and lawful. A woman working outside the home might lead to corruption for her or neglect of the rights of the husband and children. Explain to your mother the benefits of your wife remaining at home, while still treating your mother with kindness.