Boolean values are stored differently in different systems. The intuitive "1 = true, 0 = false" is very common, but some systems use a more traditional "-1 = True, 0 = false", which I guess simplifies some boolean arithmatic. If you really want to know, I could ask my father, who taught statistics at Indiana University and who specialized in boolean statistics.
Be aware also, that SQL server does not have a "boolean" datatype. It has a "bit" datatype which can only take the values 1 and 0. MS Access has a true boolean datatype, so perhaps it usess -1 and 0, and this is where the translation error comes in.
If it's not practically useful, then it's practically useless.
But, in access database, the value seen is 1 and not -1,
do you mean that the real value stored is a -1 ?
Don't know where you got the first bit from (try typing ?(Cint(true)) and hit return in the immediate window - the answer is -1) but yes - True in Access is stored as -1.
Another gotcha is that the SQL Server Bit allows nulls which is an even more significant difference. If you are linking to SQL Server then you need to take account of this - Access throws a wobbly if it encounters a Null Bit.