Background: Cognitive biases are systematic errors in thinking that can lead to inaccurate decision-making across all areas of software production, regardless of the domain, programming language, or development method. Given the central role of software across all sectors, such biases can result in large-scale inefficiencies, delays, and increased costs. Goal: While prior research within software engineering predominantly focuses on specific tasks and quantitative methods, the vision of this paper is to study qualitatively how cognitive biases emerge, persist, and can be mitigated to improve decision-making throughout the software development life cycle. Method: This vision uniquely applies the concept of reconception as a theoretical lens to explore how software professionals’ cognitive models influence their management of dialectical tensions, such as project velocity vs product quality and open-source vs proprietary control. Utilizing Socio-Technical Grounded Theory (STGT) and dialectical inquiry, it examines how reconceiving these tensions affects cognitive models and decision-making processes. Expected Outcome: The outcome will be a broad and high-level theoretical framework that maps the key components of cognitive biases in software engineering decision making and explains how they interact across roles, project life cycle, and organizational contexts. This high-level theory will open new research opportunities for future investigations into the identified components. Conclusion: This theoretical framework will support the development of empirically grounded debiasing strategies for more reliable decision-making in software engineering.