Access development (by Allison Balter)

With Access macros, you can't create or modify database objects at runtime. Using VBA, you can create databases, tables, queries, and other database objects; you can also modify existing objects. There are many practical applications of this capability to create or modify database objects . When users are able to build queries on-the-fly, for example, you might want to give them the capability to design a query by using a front-end form you provide and to store the query so they can run it again later.
Access macros don't allow you to implement error handling. If an error occurs while an Access macro is executing in Access's runtime version, the user is exited out of the application (and, therefore, the Access runtime). By using error-handling techniques, you can determine exactly what will happen when an error occurs during the execution of your application. "

VBA also makes it easier for you to write code libraries of reusable functions, design and
debug complex processes, and even write your own add-ins. If you're developing even moderately complex applications, you want to be able to create generic function libraries that can be used with all your Access applications. It's extremely difficult, if not impossible, to do this using macros.

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