A quick google search brings up "computation theory". This does not seem to be as precise as information theory, we cannot talk about "n units of computation" the same way we can talk about "m bits of information". In fact there does not seem to be a generally accepted fundamental unit of computation which we can talk about.

Computational complexity theory is well-developed but only talks about scaling.

Turing machines seem to be able to "hide" a lot of the work in the number of available symbols to go on the tape or the number of available states of the pointer.

Logic circuits haven't produced much and seem a bit arbitrary (why only OR, AND, and NOT gates?).

Seems like we need a theory of computation to qualitatively understand things like logical uncertainty.