The Earth has currently a proportion of 365 1/4 rotations for one orbital circuit extrapolated from an observation of 1461 days/rotations for 4 years/orbital circuits using an orbital marker that also represents the beginning and end of a calendar cycle using days/rotations as a gauge.

Had the Earth a proportion of 365 3/4 rotations per circuit then the suitable system would be 3 years of 366 days/rotations and one year of 365 rotations to serve the same purpose. The orbital marker of a seasonal appearance of a star would therefore follow an different observation than the ancient one which makes our present system -

".. on account of the procession of the rising of Sirius by one day in the course of 4 years,.. therefore it shall be, that the year of 360 days and the 5 days added to their end, so one day shall be from this day after every 4 years added to the 5 epagomenae before the new year" Canopus Decree 238 BC