I think so, yes, provide you are really listening to it, not just letting it play without paying attention. Most of the books I "read" these days are in audiobook format. With two small children and a household to run I just don't have the time to sit down and read as much as I used to. I keep track of the books I've read in a reading journal and I always make a note when they are audiobooks, not because the "count" any less but so that if I go looking for the book again I know what kind it was.
You are so organized Jennifer, keeping a journal of books you read. I would love to do that, and even though I have thought about doing it, I never really got down to implementing the journal/diary. Hats off to you!
I would say yes, it counts, because it's the words you're engaging with, and the story you're relating to etc. Some of the arguments against is that (1) you don't even have to be able to read (??) (2) the reader is interpreting the book for you - (that one I will accept to a point). One person thinks you should specify you listened to it, not read it. I don't really see how that is relevant if you are arguing plot or discussing phrasing etc. Interestingly, there is a study that you are more easily distracted when reading than when listening, so in actual fact, the audio book process has a longer attention span...
Personally, I think listening to a book requires a lot more concentration and focus than actually holding a book and reading it. Let me explain. If I was listening to a book, I am bound to be multi-tasking, even if it means I am listening while driving. I am sure that my thoughts will go astray, and I will need to re-listen to bits and pieces if I lose track of the plot. However, if my focus goes adrift while reading a book, all I need to do is just shift my eyes two paras up, and I'll have reached the parts my brain actually registered.
Anyhow, I think there is a difference, but if you are good at listening to books, then the main point is that you know what the book is all about - doesn't matter whether you read it or listened to it.