The public sector is actively pursuing digital transformation to ensure continuous operations and relevance. While existing research has outlined essential prerequisites for successful digital transformation, there is recognition of willful ignorance concerning these prerequisites. Public servants may in other words deliberately avoid understanding the necessary conditions for digital transformation, often driven by strategic motives such as evading responsibility and/or accountability. The phenomenon of willful ignorance constitutes an important yet under-researched area within the study of digital government. To close this gap, we investigate the latent factors of willful ignorance in public sector digital transformation, utilizing three sets of national panel data focused on digital transformation prerequisites. Employing exploratory factor analysis on an initial sample, we construct a factor model, subsequently assessing its validity through confirmatory factor analysis on two additional samples. Our research identifies and validates latent factors associated with willful ignorance in the digital transformation of the public sector. Building on these findings, we propose a mid-range variance theory termed “digital transformation decoupling”. By integrating this theory with existing knowledge, we present a set of propositions to guide future research in the realm of public sector digital transformation.