Transcription in bacteria differs from transcription in a eukaryotic cell because

Bacteria is prokaryote so

There is no such structure seen in prokaryotes. Another main difference between the two is that transcription and translation occurs simultaneously in prokaryotes and in eukaryotes the RNA is first transcribed in the nucleus and then translated in the cytoplasm ... These events do not occur in prokaryotes.

Eukaryotic cells contain membrane-bound organelles, such as the nucleus, while prokaryotic cells do not. Differences in cellular structure of prokaryotes and eukaryotes include the presence of mitochondria and chloroplasts, the cell wall, and the structure of chromosomal DNA.