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.
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, 2024) in Section Civil versus Religious (discussion of Stern, 2012)