Origins of the Egyptian Civil Calendar
Determine whether the original basis of the Egyptian civil calendar was lunar months, seasonal cycles associated with the Nile inundation, or a combination of both with intercalation that maintained lunar months in fixed seasons, in order to clarify the calendar’s foundational structure.
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References
It is also possible that the calendar originally combined both features, i.e. lunar months, but with a system of intercalation that maintained these months in the same seasons. In the absence of evidence, the question remains open.
— Timekeeping at Akhet Khufu, as shown by the Diary of Merer
(2411.08061 - Sparavigna, 10 Nov 2024) in Section Civil versus Religious (discussion of Stern, 2012)