India is one of the earliest civilizations in human history and has exerted a profound influence on Southeast Asian cultures, including that of Vietnam. The process of cultural acculturation between India and Vietnam has produced many distinctive features, among which goddess worship is particularly prominent. Employing an interdisciplinary approach that integrates cultural anthropology, religious studies, and comparative analysis, this study examines the process of Indian-Vietnamese cultural acculturation as reflected in the cult of the Four Dharma Goddesses and the worship of the goddess Mariamman, while also clarifying the development of Mother Goddess worship in Vietnamese culture. The findings contribute to elucidating the mechanisms of interaction, acculturation, localization, and restructuring, as well as the continuous development of goddess worship in Vietnam. The study further emphasizes the role of this belief system in the broader flow of cultural acculturation in Southeast Asia and the world in the context of globalization.