jQueryUI Accordion opens and collapses when the header is clicked: http://jqueryui.com/accordion/
In my opinion, the jQueryUI header click is easier for the user to understand. The cursor automatically becomes the pointer on the header. Whereas, for the bootstrap accordion, the user does not know the header is clickable until they hover their mouse over the text. I've seen this throw off a few people including myself.
Regardless, I'm interested in knowing what's the difference, and why bootstrap chose anchor click vs. header click. I'm sure their must be some reason.