*3.1. Research Design*

In order to explore the importance of the 12 identified biases in each of the 5 decision domains, we performed in-depth interviews with 14 accountants who have experienced biases in SME decision making firsthand. In these structured interviews we collected both qualitative and quantitative data regarding the importance of each bias in the various decision domains. Following a deductive thematic analysis approach, we collected and analyzed these data as we will describe further in Section 3.3. Repeated Measures ANOVAs were performed to assess whether the importance of each bias di ffered across decision domains.
