This article outlines the details of an empirical study into the perceptions of 18 Small to Medium-sized Enterprise (SME) Directors regarding the concepts of decision making process: behavioural beliefs, normative beliefs, attitude and subjective norm and gender differences and can be described as an exploratory qualitative study. The behavioural beliefs by female SME directors are represented by themes of Strategy, Future and Long Term Targets (dominant pattern distribution) while male directors divide their behavioural beliefs between themes of Financial Targets, Image and Long Term Targets (average pattern distribution). The normative beliefs by female SME directors are dominant represented by group of Advisors (outside the company, dominant pattern distribution. Female directors are more intend to ask for advice outside the company. Management of the company has by female director in their decision making process a low pattern distribution while male directors divide their normative beliefs between Advisors, Employees and Management (average pattern distribution). The attitude to be a good example for employees in a company is more important for male director (dominant pattern distribution) than for female director (average pattern distribution). The subjective norm has dominant pattern distribution by women and men by concept - own people - the directors more intend to comply with own people in the company than with others (people outside the company)