Change in direction of a moving body results in acceleration due to the alteration in its velocity vector, which encompasses both magnitude and direction. Acceleration is defined as the time rate of change of velocity, meaning that any change in direction signifies a change in velocity, thus indicating acceleration. While acceleration can be described as positive or negative based on the increase or decrease of speed, it is fundamentally a vector quantity with both magnitude and direction. The discussion emphasizes that variable velocity, rather than mere change in direction, is what leads to acceleration. Understanding vector subtraction is crucial for calculating acceleration when a body changes its direction, particularly in uniform circular motion.