\( u^{n+1} \) is an amplification \( A \) of \( u^n \): $$ u^{n+1} = Au^n,\quad A = \frac{1 - (1-\theta) a\Delta t}{1 + \theta a\Delta t} $$
The exact solution is also an amplification: $$ u(t_{n+1}) = \Aex u(t_n), \quad \Aex = e^{-a\Delta t}$$
A possible measure of accuracy: \( \Aex - A \)