YE GODS Trevor1. You have my utmost empathy. Your mom is not young, so it will be hard to even get through to her. If the roles were reversed, chances are SHE would love for YOU to wear aids - sad.
Is she of sound mind to listen to reason? There have been MANY articles on the topic of hearing loss and dementia. I have seen this happen to a dear aunt, and it is really scary. Maybe you could print this out and show her - from AARP16.
MANY of today’s aids make things very easy to hear on the phone. I’ve used a few of them myself, and currently, am LOVING my Phonak Marvel aids that stream phone calls (and other audio sources - TV, laptop) directly into my ears.
With age, dexterity and coordination become increasing issues, too. So there’s no guarantee that your mom is even able to insert the aids correctly or use the program/volume buttons. Adding cell phones with automatic call streaming and control of the aids is a whole 'NUTHER dimension.
I hope you can focus on the basics: get your mom to acknowledge your frustration and concern for her health and safety. Believe me, we deaf folks SEE with our EARS. Not being aware of sounds around us makes us more likely to trip, step in front of traffic, you-name-it! It simply is not safe - NOR is it a good recipe for independent living - to go without hearing aids if you need them.
GOOD LUCK in getting this point across. For my aunt, she went from living in her own apt at 91 to 3 different care facilities - KICKED OUT of one even - and then dead at 92. She went down that fast.