This article, 'Using Coordinated Universal Time (UTC) to Store Date/Time Values', by Scott Mitchell, provides the reader with a good working knowledge of why using UTC time is important. As we begin spanning the globe, in a conquest of world domination, its been necessary for developers, business analysts, and yes, managers, to understand the significance of 'when' something happened, relative to a specific time zone and just as importantly, that we are prepared to deal with it.
Scott's article provides a nice reference to pass around to get people jump started before delving into more technical gooeyness.