Three studies examine whether individuals might use mental accounting heuristics in helping decisions, budgeting their prosocial effort in similar ways to how money is budgeted. In a hypothetical scenario study (N = 283), participants who imagined that they previously helped someone of a specific social category (e.g., "family," "colleagues") were less willing to help someone of that category again. Similarly, when reporting actual instances of day-to-day help in a diary study (N = 443), having helped more than usual in a social category yesterday was associated with less effort and less time spent on helping in the same category today. In contrast, helping more than usual in other social categories did not reduce helping today. Finally, a scenario study (N = 489) suggested that the mental accounting effect in helping decisions may, in part, be explained by perceived utility of help (helping others in the same social category is seen as less rewarding).
Keywords: interpersonal relationships; mental accounting; prosocial behavior.