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Just a tacky question, but let's see how you handle situations :p.
Prepare well and seek a meeting and discuss it out without showing any signs of personal like or dislike but explain some feeble advantage of what is suggested already and then present and defend the better proposition with advantages what you wish to propose as better option.
Simple - do as directed, unless you are a partner in that business that has contributed financially or in other ways to the business and you may feel that decision may harm the business, you can express your mind irregardless whether the manager is your wife or not, although ultimately as the manager she will have the final say but is she is a good manager she will at least listen and respect your opinion even if she does not agree with it.
As your superior, the qustion of not agreeing to directive does not arise. We have to differentiate between matrimonial and official relationship. But if you are obliged and find yourself in situation like this occur, you express the objective behind your opinion highlighting the benefits those opinion will bring to the organization in terms of progress and development.
This is why, we promote the focus-on-work philosophy J now if the situation is such then to follow the order is your job either you agree or disagree. You could discuss the issue with your boss but if she wants to follow it then do or die. But don’t worry, I am sure, at home you’ll prove a rude hubby ….
She is your wife in your personal life but in office she is your boss. So you have to follow her orders but its your right to discuss with her doubts and concerns that why you dont like to do this But as a worker, not as a husband. Coz when you join this job you were already aware that she is your boss so keep aside relationships and work as a professional .
put aside your personal relationship and with the professional relationship, as a subordinate you can make your boss understand the pro's and cons of the things asked to do and if still insists something which has got no value addition, you can just do and give it her as a boss you being a subordinate :-)