You don't have to perform re-calibration, provided you're using the same diameter wheel. Theoretically, you should preform re-calibration if you change tyre widths, as the circumference will change and the speed/distance are calculated based on the circumference.

Mechanical speedometers and odometers only provide speed and distance By incorporating electronics additional data can be computed such as average speed. Generally, once any electronically performed calculation is involved, it is classified as a computer.